Gujarat Municipalities Act, 1963
A person who by reason of his receiving the rent of any land or building as agent or trustee for another person is an owner within the meaning of clause (18) of section 2 shall not be liable to do anything by this Act required to be done by the owner of such land or building which may involve expenditure on the part of such owner, unless he has funds of, or due to, the owner sufficient to pay for the same and shall not be subject to any penalty for omitting to do such act if he can prove that the default was occasioned by reason of his not having funds of, or due to, the owner sufficient to defray the expense of doing the act required and, where a notice, requisition or order was issued under this Act requiring the owner or occupier of the land or building to do any act as specified in the notice, requisition or order, if he can prove that he had soon after the service of the notice, requisition or order informed the authority issuing the notice, requisition or order that he had no funds of or due to the owner sufficient to defray the expense of doing the act required and forwarded the notice, requisition or, as the case may be, order to the owner.