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Naranbhai Nathabhai Koli vs Modhia Panalal Maganlal on 9 April, 1982

This Court in Naranbhai Nathabhai v. Modhia Panalal Maganlal, 1982 GLH 723 also upheld the said view. It can very well be seen from the proposition of law expounded and enunciated in the aforesaid decisions of this Court that if demand is made for taxes and education cess, provisions of Section 12(3)(b) and not Section 12(3)(a) apply. Thus, if demand of education cess or taxes is made alongwith arrears of rent in a notice under Section 12(3)(a), the case is governed by the provisions of Section 12(3)(b).
Gujarat High Court Cites 3 - Cited by 8 - Full Document
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