Section 24A in The Gujarat Education Cess Act, 1962
24A. Levy of surcharge.
(1)In a city where property tax is levied and collected on the basis of carpet area under section 14IB of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), there shall, subject to the provisions of this Act, be levied and collected with effect from the 1st day of April, 2001, a surcharge on lands and buildings in such city at the following rates, namely:-(a)Where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or a business-(i)if the property tax exceeds two hundred rupees but does not exceed five hundred rupees, at the rate of five per cent of the property tax;(ii)if the property tax exceeds five hundred rupees but does not exceed three thousand rupees, at the rate of ten per cent of the property tax;(iii)if the property tax exceeds ten thousand rupees, at the rate of fifteen per cent of the property tax; and(b)where a building or land is used for the purpose of trade, commerce or industry or the carrying on of a profession or business,~(i)if the property tax exceeds two hundred rupees but does not exceed five hundred rupees, at the rate of ten per cent of the property tax;(ii)if the property tax exceeds five hundred rupees but does not exceed three thousand rupees, at the rate of twenty per cent of the property tax;(iii)if the property tax exceeds three thousand rupees, at the rate of thirty per cent f the property tax:Provided that on any such land or building owned by a specified widow or a specified disabled person, the surcharge shall be levied and collected at half of such rate:Provided further that no surcharge 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.(2)Where any land, building, tenement or a part of a building is separately assessed to property tax but is simultaneously used for two or more purposes mentioned in sub-section (1), the surcharge under this section shall be levied at the highest rate applicable in relation to any of the purposes for which the land, building, tenement or a part of a building is used.(3)In computing the amount of surcharge payable under this section, any amount less than fifty paise shall be ignored and any amount which is fifty paise or more shall be increased to one rupee.
