Section 2 in Gujarat Education Cess (Amendment) Act, 1963
2. Amendment of Motion 6 of Guj. XXXV 1962.- To section 5 of the Gujarat Education Cess Act, 1962 (Guj. XXXV of 1962) (hereinafter referred to as "the principal Act"), the following explanation shall be, and shall be deemed always to have been, added, namely:-
"Explanation.-In this section "alienation of land revenue" includes any concession granted by or under any law for the time being in force so as to render any land not liable to the payment of any revenue or liable to the payment of land revenue at a sum lower than the sum of full assessment leviable on such land; and such land shall be deemed to be wholly or, as the case may be, partially exempt from the payment of land revenue for the purpose of this section.".
