Section 25(2) in The Gujarat Education Cess Act, 1962
(2)The amounts of [surcharges levied under sections 5 and 7] [Substituted for 'surcharges levied under this Act' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).] shall not be treated as land revenue for the purposes of the levy of any cess on land revenue under the said Act or any other law for the time being in force.
