Section 13 in The Gujarat Education Cess Act, 1962
13. Exemption of certain lands and buildings from payment of tax.
- The tax under section 12 shall not be leviable in respect of the following, that is to say-.(1)buildings and lands vesting in the Central Government;(2)buildings and lands vesting in the State Government or belonging to local authority, local board, taluka panchayat, district panchayat or a Cantonment Board and used solely for public purposes, and not used or intended to be used for the purposes of profit;(3)any building or land or class of buildings or lands which the [State Government, if it considers it necessary to do so in the public interest, may] [These words were substituted for the words 'State Government may' by Gujarat 8 of 1970, Section 3.] by notification in the Official Gazette, exempt from payment of the tax under section 12;Provided that -(i)every such notification shall be laid for not less than thirty days before the State Legislature as soon as possible after it is published, and shall be subject to rescission by the State Legislature, or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following; and(ii)any rescission or modification so made shall be published in the Official Gazette and shall thereupon take effect.
