Section 23 in The Gujarat Education Cess Act, 1962
23. Remission and refunds.
(1)Where any land or building is assessed to tax, and if in respect of such land or building or portion thereof, a draw-back (if any) or remission or refund of property tax is sanctioned or granted on or after the 1st day of August, 1962 under the relevant local authority law, then the local authority, or as the case may be, the Collector shall remit or refund such portion of the tax, in such manner and subject to such conditions as may be prescribed.(2)[ Where any building assessed to tax is situated in a city and if such building or any portion thereof is demolished or removed otherwise than by order of the Municipal Commissioner and notice in respect of such demolition or removal has been given to the Commissioner under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), the municipal corporation of the city shall remit or refund such portion of the tax in such manner and subject to such conditions as may be prescribed.] [Sub-section (2) substituted by Gujarat 10 of 2006, dated 315t March 2006 (w.r.e.f. 01-04-2001).](2A)[ Where any building assessed to tax is situated in the municipal borough area and if such building or any portion thereof is demolished or removed otherwise than by an order of the Chief Officer and notice in respect of such demolition or removal has been given to the Chief Officer under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964), the municipality shall remit or refund such portion of tax in such manner and subject to such conditions as may be prescribed.] [Sub-section (2A) inserted by Gujarat 5 of 2007, dated 30th March 2007.](3)The burden of providing the facts entitling any person to claim relief under this section shall lie upon him.
