Section 23A in The Gujarat Education Cess Act, 1962
23A. [ Suspension of collection of surcharge under section 5 in certain circumstances. [Section 23A was inserted by Gujarat 17 of 1972, Section 8.]
- Whenever from any cause the payment of the whole land revenue payable to Government in respect of any land or in respect of lands assessed for agriculture in any area is suspended, the collection of surcharge leviable under section, 5 shall in respect of such land, or, as the case may be, in respect of all lands described in section 5 which are situated in such area, be suspended for the period for which the payment of land revenue is suspended.]
