Section 14(2) in The Gujarat Education Cess Act, 1962
(2)In any other case, the said tax shall be leviable primarily as follows, that is to say-(a)if the land or building is let, upon the lessor;(b)if the land or building is sub-let, upon the superior lessor;(c)if the land or building is unlet, upon the person in whom the right to let vests.
