Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0]

State of Gujarat - Act

Gujarat Education Cess (Second Amendment) Act, 1965

GUJARAT
India

Gujarat Education Cess (Second Amendment) Act, 1965

Act 29 of 1965

  • Published on 3 December 1965
  • Not commenced
  • [This is the version of this document from 3 December 1965.]
  • [Note: The original publication document is not available and this content could not be verified.]
An Act further to amend the Gujarat Education Cess Act, 1962 for the purpose of increasing the rates of tax on lands and buildings.It is hereby enacted in the Sixteenth Year of the Republic of India as follows:-* (Received the assent of the Governor on 3rd December, 1965 and published in the "Gujarat Government Gazette" on the 6th December 1965)

1. Short title and commencement.- (1) This Act may be called the Gujarat Education Cess (Second Amendment) Act, 1965.

(2)It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

2. Amendment of section 12 of Guj. XXXV of 1962.- In section 12 of the Gujarat Education Cess Act, 1962 (Guj. XXXV of 1962) (hereinafter referred to as "the principal Act"), in sub-section (1),-

(i)for the words "one and half per cent" the words "two and half per cent".
(ii)for the words "two per cent" the words "three per cent", and
(iii)for the words "three per cent" where they oceur at two places, the words "four and half per cent",
shall be substituted.

3. Commencement of amendment made by section 2.- The from amendment made by section 2 shall be effective with effect on and from the 1st day of October 1965 and accordingly in the financial year ending on the 31st March 1966, the amount of tax under section 12 of the principal Act shall be calculated for a period of thee, first six months of that year at the rates prevailing immediately before the 1st October 1965 and for a period of the next six months of that year at rates prevailing on the 1st October 1965.