Section 3(1) in Gujarat Education Cess (Amendment) Act, 1977
(1)in clause (a),-(a)in sub-clause (iii), the word "and" occurring at the end shall be deleted;(b)for sub-clause (iv), the following sub-clauses shall be substituted, namely:-"(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of seven per cent, of the annual letting value; and(v)if the annual letting value thereof exceeds six thousand rupees, at the rate of ten per cent, of the annual letting value, and";
