Section 25 in The Gujarat Education Cess Act, 1962
25. Amount of surcharges not to be included in land revenue in certain circumstances.
(1)In computing the average of the land revenue for the purposes of [section 219 of the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993)] [Substituted for 'section 195 of the Gujarat Panchayats Act, 1961 (Gujarat VI of 1962)' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).] the amounts of the [surcharges levied under sections 5 and 7] [Substituted for 'surcharges levied under this Act' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).] and collected or recovered during any revenue year shall, notwithstanding anything contained in that Act, excluded.(2)The amounts of [surcharges levied under sections 5 and 7] [Substituted for 'surcharges levied under this Act' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).] shall not be treated as land revenue for the purposes of the levy of any cess on land revenue under the said Act or any other law for the time being in force.
