Section 15(2) in The Gujarat Education Cess Act, 1962
(2)The collection of the tax (including any penalty) under this Act shall be made-(a)in the Cantonment of Ahmedabad, by the Collector of Ahmedabad; and(b)in other urban areas, in the same manner in which the property tax is collected in that area under the relevant local authority law or where a direction under clause (b) of sub-section (1) has been issued in such manner s may be prescribed.
