7. Levy of surcharge in addition to non-agricultural assessment in respect of certain lands.
- Notwithstanding any usage, custom or settlement or anything contained in any agreement, sanad or order or a decree or order of a court or any law for the time being in force, on all unalienated lands on which non-agricultural assessment is levied under the relevant Code and on all alienated lands (except lands included within a village site) which are used, or may hereafter be used for a purpose unconnected with agriculture, there shall be levied and collected a surcharge at the rate of-(i)12.50 per cent of the amount of non-agricultural assessment so levied or as the case may be which would have been leviable had there been no alienation of land revenue if, the land be used for a residential purpose or [for a village industry or for] [These words shall be, and shall be deemed always to have been inserted by Gujarat 26 of 1963, Section 3(i).] any purpose other than trade, commerce or industry or the carrying on of a profession or business and be situate in an area where the rates of non-agricultural assessment under the relevant Code have been fixed or revised within three years immediately preceding the 1st day of August 1962;(ii)25 per cent of the amount of non-agricultural assessment so levied or leviable, if the land be used for a residential purpose or for a village industry or for any purpose other than trade, commerce or industry or the carrying on of a profession or business, and be situate in any area to which clause (i) does not apply;(iii)50 per cent of the amount of non-agricultural assessment so levied or leviable, where the land is used for any industry other than a village industry;(iv)75 per cent of the amount of non-agricultural assessment so levied or leviable, where the land is used for a commercial purpose or for the purpose of [any trade, profession] [These words shall be, and shall be deemed always to have been substituted for the words 'any profession' by Gujarat 26 of 1963, Section 3(ii).] or business:Provided that where any land is simultaneously used for two or more purposes and the part used for each such purpose is not separable, the surcharge shall be levied at the highest rate applicable in relation to any of the purposes for which the land is used.(1A)[ Where any land is leased by the Government for a purpose unconnected with agriculture and under the terms of such lease no non-agricultural assessment is leviable on such land, then, notwithstanding anything contained in the terms of such lease, there shall be levied and collected on such land a surcharge at the rate specified in sub-section (1) on the amount which would have been assessed on such land as non-agricultural assessment had such assessment been leviable thereon.] [Sub-section (1-A) was inserted by Gujarat 17 of 1972, Section 3.](2)In the case of land on which because of its non-agricultural use the surcharge becomes leviable at the commencement of this Act, the surcharge under sub-section (1) shall be levied and collected with effect from the revenue year commencing on the 1st day of August, 1962 and in any other case it shall be levied from the commencement of the revenue year during which the land becomes liable for the payment of the surcharge.
