Section 13(1) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(1)If any person from whom under the provisions of section 8 the tax is leviable pays the tax in respect of any land or building, he shall if he is not himself in occupation thereof during the period for which he has paid the tax, be entitled to receive the amount of the tax from the person, if any, in actual occupation of such land or building for the period aforesaid.
