Section 4 in Gujarat Education Cess (Amendment) Act, 1970
4. Amendment of section 19 of Guj. XXXV of 1962.- In section 19 of the principal Act,-
(1)in sub-section (1), for the words "be entitled to recover the amount of the tax from the person" the words "be entitled to recover an amount not exceeding half the amount of the tax from the person" shall be substituted;(2)in sub-section (2), for the words "from the occupiers of the tenements the amounts paid" the words "from the occupiers of the tenements amounts not exceeding half the amounts paid" shall be substituted.
