(1) If any person, on being served with a notice of demand for the collection of tax in pursuance of the provisions of section 15, fails to pay within the period mentioned in the notice, any amount due from him on account of tax, the local authority, Collector or, as the case may be, the Collector of Ahmedabad, on being satisfied that such person has wilfully failed to pay the tax, may, subject to the general or special orders of the State Government recover from him as penalty a sum not exceeding one fourth of the amount of the tax BO unpaid, in addition to the amount of tax payable by him.
(2) Sums recoverable under this section shall be recovered in the manner provided in section 15 for the collection of tax.
17. Notwithstanding anything contained in any law and notwithstanding any rights arising out of any contract or otherwise howsoever, all sums due as tax or penalty, in respect of any land or building shall, subject to prior payment of the land revenue (if any) thereon due to the State Government be a first charge-
(a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such tax or penalty, and upon the goods and other movable property, if any, found within or upon such land or building and belonging to such person ; and
(b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable to pay such tax or penalty.
18. On the failure to recover any sum due on account of tax from the person primarily liable therefore, there may be recovered from the occupier of any part of the land or building in respect of which the tax is due, such portion thereof as bears to the total amount of the tax due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of the annual letting value thereof.
19. 20[(1) If any person from whom under the provisions of section 12, the tax is leviable pays the tax in respect of any land or building, he shall, if he be not himself in occupation thereof during the period for which, he has paid the tax, be entitled to recover from the person, if any, in actual occupation of such land or building for such period,- Issue of certificate to specified disabled person and specified widow.
Penalty for failure to pay tax.
Tax to be first charge on lands and buildings on which it is leviable.
Recovery of tax from occupier of portion of land or building.
Person liable to pay tax entitled to recover amount from occupier of land or building etc.
1962 : Guj. . XXXV ] Gujarat Education Cess Act, 1962 13 of 16
(a) an amount not exceeding half the amount of the tax, if such land or building is used for the public charitable purposes by a public trust registered under the Bombay Public Trusts Act, 1950, or for residential purposes,
(b) full amount of the tax, if such land or building is used for the purposes of trade commerce or industry or carrying on of profession or business or for the purposes other than those specified in clause (a).]
(2) Where tax is paid in respect of any building consisting of more tenements than one, by the person primarily liable or on his behalf, he shall be entitled to recover, 21[from the occupiers of the tenements 22[amounts recoverable under the provisions of sub-section (1)]] pro rate to the amount of rents for which such tenements are iet :, 23[Provided that if the person who has paid tax under the provisions of section 12 is a specified widow or a specified disabled person, such widow or disabled person shall be entitled to recover the full amount paid by her, or as the case may be, him, from the person in occupation of the land, building or tenement, as the case may be, in respect of which the tax has been so paid. ] 24[Provided further that], no such recoveries shall be made in respect of-
(a) any tenement in occupation of such person or any person acting on his behalf, or
(b) any tenement the tax on which by the terms of the tenancy, such person has agreed to pay for its occupier.
(3) The recovery of any amount of tax from an occupier under this section shall not be deemed to be an increase for the purposes of section 7 of the Bombay Rents, Hotel and Lodging House Rates Control Act,1947, or any law corresponding thereto.