Amendment status not verified — confirm the current text below against the official source.
(1) The tax under section 12 shall be collected — (a) in the Cantonment of Ahmedabad, by the Collector of Ahmedabad ; and (b) in other urban areas, by the respective local authorities concerned : Provided that where a local authority is not for the time being levying a property tax or where a local authority has made a default in the collection of the tax or payment thereof to the State Government, the State Government may by order direct that the tax shall be collected by the Collector. (2) The collection of the tax (including any penalty) under this Act shall be made- (a) in the Cantonment of Ahmedabad, as an arrear of land revenue; (b) in any other urban area, in the same manner in which the property tax is collected in that area under the relevant local authority law or where a direction under clause (6) of sub-section (1) has been issued in such manner as may be prescribed. (3) The collection of the tax and the recovery of penalty under this Act on behalf of any local authority shall be made by the appropriate authority appointed to collect the property tax on behalf of such local authority under the law under which the local authority is constituted. (4) The local authority shall, in respect of the cost of collection of the tax, be entitled to such rebate as may be prescribed, and different rates of rebate may be provided for different urban areas. Primary responsibility for tax on lands and buildings. Authorities competent to collect tax, etc. [1962 : Guj. XXXV Gujarat Education Cess Act, 1962 19[15A. (1) Every person claiming to be a specified widow, or a specified disabled person for the purposes of this Act shall apply to the officer authorised by the State Government in the prescribed form for the issue of a certificate that the person so claiming is a specified widow or a specified disabled person, as the case may be. (2) On receipt of such application, the officer so authorised shall, after making such inquiry as he deems fit, decide whether such person is a specified widow or a specified disabled person, as the case may be, and the decision of such officer shall, subject to an appeal to the State Government, be final. (3) If the officer decides that such person is a specified widow or, as the case may be, a specified disabled person, he shall issue a certificate to that effect in the prescribed form to such person. (4) Notwithstanding anything contained in sub-sections (1), (2) and (3), if at any time, on receipt of an application or otherwise, the State Government or the officer authorised by the State Government under sub-section (1) is satisfied after making such inquiry as may be thought fit and giving reasonable opportunity to be heard to the person concerned, that any person to whom a certificate given under sub-section (3) has ceased to be a specified widow, or as the case may be, a specified disabled person, the State Government or such officer may, by order in writing, direct that with effect from such date as may be specified in the order such person shall cease to be a specified widow, or, as the case may be, specified disabled person, and thereupon any certificate granted to such person under sub-section (3) shall stand revoked and such person shall be bound to surrender the same to the State Government.]