Section 3 in Gujarat Education Cess (Second Amendment) Act, 1965
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.
