Section 6 in Gujarat Education Cess (Amendment) Act, 1970
6. Savings.- Notwithstanding the amendments made in sections 19 and 20 of the principal Act by this Act, a person shall be entitled to recover the amount of tax under the said section 19 or, as the case may be the amount of difference under the said section 20, in relation to the tax levied for any period prior to the commencement of this Act, whether the tax is paid before or after such commencement, as if this Act had not been passed.
