Section 14(1) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(1)If any land or building assessed to tax is let, and the rateable value thereof exceeds the amount of rent payable in respect thereof to the person from whom, under the provisions of section 8, the tax is leviable, that person shall be entitled to receive from his tenant the difference between the amount of the tax levied upon him and the amount which would be leviable upon him if the tax were calculated on the amount of rent payable to him.
