Section 6 in Gujarat Education Cess (Amendment) Act, 1972
6. Amendment of section 19 of Guj. XXXV of 1962.- In section 19 of the principal Act, in the proviso to sub-sections (1) and (2), for the words "Provided that" the words "Provided further that" shall be substituted and before the said proviso, the following proviso, shall be inserted, namely:-
"Provided that if the person who has paid tax under the provisions of section 12 is a specified widow or a specified disabled person, such widow or disabled person shall be entitled to recover the full amount paid by her, or as the case may be, him, from the person in occupation of the land, building or tenement, as the case may be, in respect of which the tax has been so paid.".
