Section 14(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)If the land or building is sub-let and its rateable value exceed the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount of rent, payable in respect thereof to a sub-tenant by the person holding under the sub-tenant the tenant shall be entitled to receive from his sub-tenant or as the case may be, the sub-tenant shall be entitled to receive from the person holding under him, the difference between any sum recovered under the preceding sub-section from such tenant or subtenant and the amount of tax which would be leviable in respect of the said land or building if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives and the amount of rent which he pays.
