Section 26A in The Gujarat Education Cess Act, 1962
26A. [ Validity of surcharge or tax not levied in the same year. [This section was inserted by Gujarat 26 of 1963, Section 4.]
- Nothing in the relevant Code or the relevant local authority law shall affect the assessment, levy collection or recovery of any surcharge or tax leviable under this Act for any year or part thereof merely by reason of the fact that the surcharge or as the case may be, tax was not assessed or the demand therefor was not made during the year or part for which it was leviable].
