Section 24 in The Gujarat Education Cess Act, 1962
24. Default of local authority in collecting tax.
(1)If any local authority makes default in the collection or payment to the State Government of any sum due in respect of the tax on lands and buildings under this Act, the State Government may, after holding such inquiry as it thinks fit, fix a period for the collection or payment of such sum or direct the recovery of the tax in such manner as may be prescribed.(2)If the collection or payment of the sum is not made within the period so fixed the State Government may, notwithstanding anything contained in any law relating to the funds vesting in such local authority or any other law for the time being in force, direct any bank in which any moneys of the local authority are deposited or the person in charge of the Government treasury or of any other place of security in which the moneys of such local authority are deposited, to pay such sum from moneys as may be standing to the credit of the local authority in such bank, or as may be, in the hands of such person or as may from time to time be received from or on behalf of the local authority by way of deposit by such bank or person; and such bank or person shall be bound to obey such order.(3)Every payment made pursuant to an order under sub-section (2) shall be a sufficient discharge to such bank or person from all liability to the local authority in respect of any sum so paid by it or him out of the moneys of the local authority so deposited with such bank or person.[Chapter IVA] [Chapter IVA inserted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).] Surcharge on Lands and Buildings [In The City Area] [These words were added by Gujarat 5 of 2007, dated 30th March 2007.]
