Section 2 in Gujarat Education Cess (Amendment) Act, 1977
2. Amendment of section 5 of Guj. XXXV of 1962.- In the Gujarat Education Cess Act, 1962 (hereinafter referred to os "the principal Act"), in section 5,-
(1)in sub-section (1), for the portion beginning with the words "there shall be levied" and ending with the words "payable to the State Government as land revenue", the following shall be substituted, namely:-"there shall be levied a surcharge at the following rates, that is to say-where the sum assessed on such land or otherwise payable to the State Government as land revenue is-(i)not more than fifty rupees, twenty paise on every rupee of such sum,(ii)more thru fifty rupees, twenty five paise on every rupee of such sum;(2)after sub-section (1), the following sub-section shall be inserted, namely:-"(1A) In computing the amount of surcharge payable under this section, the amount shall, if it is not a multiple of five paise, be increased to the next higher multiple of five paise."
