Section 4 in Gujarat Education Cess (Amendment) Act, 1972
4. Amendment of section 12 of Guj. XXXV of 1962.- In section 12 of the principal Act, to sub-section (1), the following provisos shall be added, namely:-
"Provided that on any such land or building owned by a specified widow or a specified disabled person, the tax shall be levied and collected at half of such rate:Provided further that no tax shall be levied on such land or building if it is actually occupied by such widow, or, as the case may be, disabled person, or if it is unlet,".
