Section 2 in Gujarat Education Cess (Second Amendment) Act, 1963
2. Amendment of Section 14 of Guj. XXXV of 1962.- In section 14 of the Gujarat Education Cess Act, 1962 (Guj. XXXV of 1962), to sub-section (1) the following proviso shall be and shall be deemed always to have been added, namely:-
"Provided that in the City of Ahmedabad, if any land has been let for any term exceeding one year to a tenant and such tenant has built upon the land, the tax assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person, whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant".
