Section 24D in The Gujarat Education Cess Act, 1962
24D. Levy of surcharge.
(1)In a Municipal borough area where property tax is levied and collected on basis of carpet area under section 99A of the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964), there shall, subject to provisions of this Act, be levied and collected a surcharge on lands and buildings in such Municipal Borough area at the following rates, namely:-(a)where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or business-(i)if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of three per cent of the property tax;(ii)if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of five per cent of the property tax;(iii)if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of six per cent of the property tax;(iv)if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of seven per cent of the property tax; and(v)if the property tax exceeds six thousand rupees, at the rate of ten per cent of the property tax.(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-(i)if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of seven per cent of the property tax;(ii)if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of eleven per cent of the property tax;(iii)if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of fourteen per cent of the property tax;(iv)if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of sixteen per cent of the property tax; and(v)if the property tax exceeds six thousand rupees, at the rate of twenty per cent of the property tax.(2)Where any land, building, tenement or a part of a building is separately assessed to property tax but is simultaneously used for two or more purposes mentioned in subsection (1), the surcharge 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 a part of a building is used.(3)In computing the amount of surcharge 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.
