Section 15(1) in The Gujarat Education Cess Act, 1962
(1)The tax under section 12 shall be collected -(a)in the Cantonment of Ahmedabad, by the Collector of Ahmedabad; and(b)in other urban areas, by the respective local authorities concerned:Provided that where a local authority is not for the time being levying a property tax or where a local authority has made a default in the collection of the tax or payment thereof to the State Government, the State Government may by order direct that the tax shall be collected by the Collector.
