Section 2 in Gujarat Education Cess (Amendment) Act, 1972
2. Amendment of section 2 of Guj. XXXV of 1962.- In section 2 of the Gujarat Education Cess Act, 1962 (Guj. XXXV of 1962) (hereinafter referred to as "the principal Act"),-
(i)after clause (iii), the following new clause shall be inserted, namely:-"(iii-a) "disabled person" means a person who on account of injury, disease physical or mental condition arising from imperfect development of any organ or otherwise, or congenital deformity is substantially handicapped in obtaining or keeping employment, or in undertaking work on his own account, of a kind which apart from that injury, disease, physical or mental condition or deformity would be suited to his age, experience and qualifications;";(ii)after clause (x), the following new clauses shall be inserted, namely:-"(x-a) "specified disabled person" means a disabled person whose principal means of livelihood is the income from the rent of land or building situated in an urban area and owned by him, the annual letting value of which does not exceed two thousand rupees;(x-b) "specified widow" means a widow whose principal means of livelihood is the income from the rent of land or building situated in an urban area and owned by her, the animal letting value of which does not exceed two thousand rupees;".
