Section 13(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)If any building in respect of which the tax is paid consists of more than one tenement, and the tax in respect of that building is paid by the person referred to in the last preceding sub-section or by any person acting in his behalf, then such person shall be entitled to recover the amount of the tax pro rata from the occupiers of the tenements for the period for which the tax is payable in proportion to the amount of rent for which each such tenement is let [or to the amount of capital value of such tenement occupied by him] [These words were inserted by Maharashtra 26 of 2012, Section 10, (w.e.f. 3-12-2012).]:Provided that, if-(a)any of the tenements is in occupation of such person or any person acting on his behalf, or(b)by the terms of the tenancy, such person has agreed to pay the tax for an occupier of the tenement,the amount payable pro rata in respect of such tenements shall not be recovered from the occupiers of other tenements.
