Section 24E in The Gujarat Education Cess Act, 1962
24E. Authority competent to collect surcharge.
(1)The surcharge (including any penalty) shall be collected by the Municipality in the same manner in which the tax on lands and buildings is collected under the provisions of the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964).(2)The collection of surcharge and recovery of penalty on behalf of the Municipality shall be made by the appropriate authority appointed to collect the tax on lands and buildings on behalf of the municipality under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964).(3)The Municipality shall in respect of the cost of collection of the surcharge be entitled to such rebate as may be prescribed.
