(1)Subject to the provisions of this Act, with effect from the revenue year commencing on the 1st day of August, 1962, on all lands (except lands includes within a village site and not assessed to land revenue) which are assessed or held for the purpose of agriculture, and not used for any purpose unconnected with agriculture [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 than fifty rupees, twenty five paise on every rupee of such sum;]Provided that where any such land-(i)is wholly or partially exempt from payment of land revenue, a sum which would have been assessed on such land, had there been no alienation of land revenue, or[(i-a) is held by a small holder as defined in the Explanation to section 45 of the Bombay Land Revenue Code, 1879 (Bombay V of 1879), and no land revenue is payable in respect thereof under the said section 45 a sum which would have been payable as land revenue by such small holder in respect thereof, had land revenue been payable by such holder; or] [Clause (ia) was inserted by Gujarat 25 of 1972, Section 4 (w.r.e.f. 01-08-1972).](ii)is liable to the payment of land revenue but is unassessed, a sum which would have been assessed on such land as land revenue, shall be treated as the sum, on every rupee of which the surcharge shall be leviable.[***] [Sub-section (1A) deleted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).](2)For the purposes of this section "land revenue" shall include water rate levied under section 55 of the relevant Code but shall not include-(a)penalties and fines including any charge imposed under section 148 thereof as penalty or interest in case of default and any fine levied under section 65 thereof,(b)occasional fixed payments, in commutation of all claims of the State Government in respect of a succession to or transfer of imams payable on each such succession or transfer.(c)land revenue on service inam lands recovered from inferior village servants for periods of unauthorised absence from service and all other such charges of assessment inam and watans for broken periods and past years, and(d)fees for grazing when charged per head of cattle.(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).]
