Section 3 in Gujarat Education Cess (Amendment) Act, 1972
3. Amendment of section 7 of Guj. XXXV of 1962.- In section 7 of the principal Act, after sub-section (1), the following new sub-section shall be inserted, namely:-
"(1A) Where any land is leased by the Government for a purpose unconnected with agriculture and under the terms of such lease no non-agricultural assessment is leviable on such land, then, notwithstanding anything contained in the terms of such lease, there shall be levied and collected on such land a surcharge at the rate specified in sub-section (1) on the amount which would have been assessed on such land as non-agricultural assessment had such assessment been leviable thereon."
