(a) if the land or building is let, upon the lessor;
(b) if the land or building is sub-let, upon the superior lessor;
(c) if the land or building is unlet, upon the person in whom the right to let vests.
Section 14 • The Gujarat Education Cess Act, 1962
14. Primary responsibility for tax on lands and buildings.
gujarat-education-cess-act-1962-sec-14.json
•
Section 14
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"content": "(a) if the land or building is let, upon the lessor;\n(b) if the land or building is sub-let, upon the superior lessor;\n(c) if the land or building is unlet, upon the person in whom the right to let vests.",
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