Section 23(2A) in The Gujarat Education Cess Act, 1962
(2A)[ Where any building assessed to tax is situated in the municipal borough area and if such building or any portion thereof is demolished or removed otherwise than by an order of the Chief Officer and notice in respect of such demolition or removal has been given to the Chief Officer under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964), the municipality shall remit or refund such portion of tax in such manner and subject to such conditions as may be prescribed.] [Sub-section (2A) inserted by Gujarat 5 of 2007, dated 30th March 2007.]
