Section 12 in The Gujarat Education Cess Act, 1962
12. Tax on lands and buildings.
- [(1) Subject to the provisions of this Act, there shall be levied and collected with effect from the 1st day of April, 1970, [a tax on lands and buildings situated in an urban area where tax on lands and buildings is levied and collected on the basis of annual letting value, at the following rates, that is to say-] [Sub-section (1) was substituted by Gujarat 8 of 1970, Section 2.](a)where a building or land is used for residential purposes or any purpose other than trade, commerce or industry or the carrying on of a profession or business-(i)if the annual letting value thereof exceeds three hundred-rupees but does not exceed one thousand rupees, at the rate of three per cent, of the annual letting value;(ii)if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand and five hundred rupees, at the rate of five per cent, of the annual letting value;(iii)if the annual letting value thereof exceeds two thousand and five hundred rupees but does not exceed four thousand and five hundred rupees, at the rate of six per cent, of the annual letting value; [**] [The word 'and' deleted by Gujarat 14 of 1977, Section 3(1) (a) (w.r.e.f. 01-04-1977).](iv)[ if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of seven per cent, of the annual letting value; and[Sub-clauses (iv) and (v) were substituted for clause (iv) by Gujarat 14 of 1977, s 3(1) (b).](v)if the annual letting value thereof exceeds six thousand rupees, at the rate of ten per cent, of the annual letting value, 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- [Clause (b) was substituted by Presi. Act. No. 9 of 1976, Section 2.](i)if the annual letting value thereof exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of seven per cent, of the annual letting value;(ii)if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand rupees and five hundred rupees, at the rate of eleven per cent, of the annual letting value;(iii)if the annual letting value thereof exceeds two thousand and five hundred rupees but does not exceed four thousand and five hundred rupees, at the rate of fourteen per cent, of the annual letting value;(iv)[ if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of sixteen per cent, of the annual letting value;(v)if the annual letting value thereof exceeds six thousand rupees, at the rate of twenty per cent, of the annual letting value.][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.] [These provisos were added by Gujarat 17 of 1972, Section 4.](2)Where any building consists of more tenements than one, irrespective of such tenements not being separately assessed to the property tax, the tax under this section shall be assessed on the annual letting value of each such tenement as if it were a building.(3)Where any land, building, tenement or a part of a building is separately assessed to tax but is simultaneously used for two or more purposes mentioned in sub-section (1), the tax 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 part of the building is used.(4)[ In computing the amount of tax 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.] [Sub-section (4) substituted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).]
