Section 20 in The Gujarat Education Cess Act, 1962
20. Apportionment of liability for tax when lands or buildings are let and rateable value exceeds the amount of rent.
(1)If any land or building assessed to tax is let, and the rateable value thereof exceeds the amount of rent payable in respect thereof to the person from whom under the provisions of section 14 the tax is leviable, he shall be entitled to recover [from his tenant not more than half of the difference] [These words were substituted for the words 'from his tenant the difference' by Gujarat 8. of 1970, section. 5(1).] between the amount of the tax levied upon him and the amount which would have been leviable had the tax been calculated on a rateable value equal to the amount of rent payable to him.[Provided that where such person is a specified widow or a specified disabled person, he or she, as the case may be, shall be entitled to recover from the tenant not more than the full amount of such difference.] [This proviso was added by Gujarat 17 of 1972, Section 7.](2)Where such land or building had been sublet and the rateable value exceeds the rent recoverable by the tenant from the sub-tenant, the tenant shall be entitled to recover [from his sub-tenant not more than half of the difference] [These words were substituted for the words 'from his sub-tenant the difference' by Gujarat 8. of 1970, Section 5(2).] between the amount of tax levied and the tax which would have been leviable had it been calculated on a rateable value equal to such rent:Provided that the amount recoverable shall not exceed the amount recovered from the tenant or under the provisions of sub-section (1).(3)Where such land or building is held by a person holding under a sub-tenant, the provisions of sub-section (2) shall apply mutatis mutandis as if the sub tenant had been the tenant and such person the sub-tenant.
