Section 20(1) in The Gujarat Education 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 14 the tax is leviable, he shall be entitled to recover [from his tenant not more than half of the difference] [These words were substituted for the words 'from his tenant the difference' by Gujarat 8. of 1970, section. 5(1).] between the amount of the tax levied upon him and the amount which would have been leviable had the tax been calculated on a rateable value equal to the amount of rent payable to him.[Provided that where such person is a specified widow or a specified disabled person, he or she, as the case may be, shall be entitled to recover from the tenant not more than the full amount of such difference.] [This proviso was added by Gujarat 17 of 1972, Section 7.]
