Section 5(1) in The Gujarat Education Cess Act, 1962
(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).]
