Section 107(2) in The Gujarat Panchayats Act, 1993
(2)Notwithstanding anything contained in sub-section (1), where the owner of any premises fails to comply with such requirement within the period specified under subsection (1), the Taluka Development Officer may, in a case where the owner is not himself the occupier of such premises, permit the occupier of such premises to make provision for such water-closet or privy accommodation at the cost of the owner if the occupier is willing to do so instead of the Taluka Development Officer himself making such provision. Any such occupier who makes such provision shall, after obtaining the necessary certificate from the Taluka Development Officer about such provision having been made by him in making such provision and the reasonableness of such expenses, be entitled to deduct, such amount of expenses as is certified by the Taluka Development Officer to be reasonable from the rent or any other sum payable by him to the owner or to recover, such amount from the owner in any other lawful manner.