Section 20(2) in The Gujarat Education Cess Act, 1962
(2)Where such land or building had been sublet and the rateable value exceeds the rent recoverable by the tenant from the sub-tenant, the tenant shall be entitled to recover [from his sub-tenant not more than half of the difference] [These words were substituted for the words 'from his sub-tenant the difference' by Gujarat 8. of 1970, Section 5(2).] between the amount of tax levied and the tax which would have been leviable had it been calculated on a rateable value equal to such rent:Provided that the amount recoverable shall not exceed the amount recovered from the tenant or under the provisions of sub-section (1).
