- For the purpose of providing for the cost of promoting education in the State of Gujarat, there shall be levied and collected, in accordance with the provisions of this Act an education cess which shall consist of-(a)[ a surcharge levied on lands under section 5 or 7; [Substituted by Gujarat 5 of 2007, dated 30th March 2007.](b)a tax on levied on lands and buildings under section 12;(c)a surcharge levied on lands and buildings under section 24A or 24D.]
