Section 4 in Gujarat Education Cess (Amendment) Act, 1963
4. Insertion of new section 26-A in Guj. XXXV of 1962.- After section 26 of the principal Act, the following section shall be inserted, namely-:
"26A. Validity of surcharge or tax not levied in the same year.- Nothing in the relevant Code, or the relevant local authority law shall affect the assessment, levy, collection or recovery, of any surcharge or tax leviable under this Act for any year or pact thereof merely by reason of the fact that the surcharge or as the case may be, tax was not, assessed or the demand therefor was not made during the year or part for which it was leviable."
