Section 5(3) in The Gujarat Education Cess Act, 1962
(3)For the purposes of this section, grass land, that is to say, land on which grass grows naturally or grass is raised, shall be deemed to be land used for the purpose of agriculture.[Explanation. [This Explanation shall be, and shall be deemed always to have been added by Gujarat 26 of 1963, section 2.] - In this section "alienation of land revenue" includes any concession granted by or under any law for the time being in force so as to render any land not liable to the payment of any revenue or liable to the payment of land revenue at a sum lower than the sum of full assessment leviable on such land; and such land shall be deemed to be wholly or, as the case may be, partially exempt from the payment of land revenue for the purpose of this section] [This portion was substituted for the portion beginning with the words 'there shall be levied' and ending with the words 'payable to the State Government as land revenue' by Gujarat 14 of 1977, Section 2(1) (w.e.f. 01-08-1977).]
