Section 3 in The Gujarat Mineral Rights Tax Act, 1985
3. Levy and collection of tax on mineral rights.
- On and from the commencement of this Act, there shall be levied and collected a tax on mineral rights at such rates not exceeding the maximum specified in column 2 of the Schedule against minerals specified in column 1 of that Schedule, as the State Government may, from time to time by notification in the Official Gazette, fix.
