Section 19(2) in The Gujarat Education Cess Act, 1962
(2)Where tax is paid in respect of any building consisting of more tenements than one, by the person primarily liable or on his behalf, he shall be entitled to recover, [from the occupiers of the tenements [amounts recoverable under the provisions of sub-section (1) pro rata to the amount of rents for which each such tenement are let:] [These words were substituted for the words 'from the occupiers of the tenements the amounts paid', by Gujarat 8 of 1970, Section 4(2).][Sub-section (1) was substituted for the Original b Gujarat 15 of 1980, Section 2(1).][Provided that, if the person who has paid tax under the provisions of section 12 is a specified widow or a specified disabled person, such widow or disabled person shall be entitled to recover the full amount paid by her, or as the case may be, him, from the person in occupation of the land, building or tenement, as the case may be, in respect of which the tax has been so paid.] [This proviso was inserted by Gujarat 17 of 1972, Section 6.][Provided further that] [These words were substituted for the words 'Provided that', by Gujarat 17 of 1972, Section 6.], no such recoveries shall be made in respect of -(a)any tenement in occupation of such person or any person acting on his behalf, or(b)any tenement the tax on which by the terms of the tenancy, such person has agreed to pay for its occupier.
