Section 22 in The Gujarat Education Cess Act, 1962
22. Amount recoverable under section 19 or 20 to exclude in computing annual letting value.
- Any amount which is liable to be recovered under section 19 or 20 shall not be deemed to be a part of the rent of the land, building, tenement or part of the building for the purpose of computing the annual letting value thereof for the purpose of the levy of any property tax or a tax under this Act.
