Section 10 in The Gujarat Education Cess Act, 1962
10. Right of holder to recover amounts of surcharge on non-agricultural assessment from actual occupiers.
- Where any land which is liable to a surcharge under section 7 or a portion thereof or any building constructed thereon or any tenement therein or any part thereof is not in the occupation of the person primarily liable to pay the non-agricultural assessment and surcharge by virtue of the land or portion thereof or of the building or tenement or part of the building being let, then notwithstanding anything contained in any agreement or order or a decree or order of a Court or any law for the time being in force but without prejudice to the primary liability of such person as aforesaid, such person shall be entitled to recover an amount equal to the amount of surcharge from the person in actual occupation of the land or portion thereof for the building, tenement or part of the building in proportion to the area in the occupation of the person, as if the person in actual occupation were liable to pay the surcharge.
