Section 2(a) in Gujarat Education Cess (Amendment) Act, 1970
(a)where a building or land is used for residential purposes or any purpose other than trade, commerce or industry or the carrying on of a profession or business-(i)if the annual letting value thereof exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of three per cent of the annual letting value;(ii)if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand and five hundred rupees, at the rate of five per cent of the annual letting value;(iii)if the annual letting value thereof exceeds two thousand and five hundred rupees but does not exceed four thousand and five hundred rupees, at the rate of six per cent of the annual letting value; and(iv)if the annual letting value thereof exceeds four thousand and five hundred rupees, at the rule of seven per cent of the annual letting value; and
