(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 25[from his tenant not more than half of the difference] 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 :
26[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.]
(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 27[from his sub-tenant not more than half of the difference] 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 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.
21. Any person entitled to recover any sum under section 19 or 20 shall have for the recovery thereof, the same rights and remedies as he would have if such sum were rent payable to him by the person from whom he is entitled to receive the same.
Bom. XXIX of
1950.
Bom LVII of 1947.
Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.
Rights and remedies for recovery of sums under section 19 or
20.
[1962 : Guj. XXXV Gujarat Education Cess Act, 1962
22. Any amount which is liable to be recovered under section 19 or 20 shall not be deemed to be a part of the rent of the land, building, tenement or part of the building for the purpose of computing the annual letting value thereof for the purpose of the levy of any property tax or a tax under this Act.