Section 7(2) in The Gujarat Education Cess Act, 1962
(2)In the case of land on which because of its non-agricultural use the surcharge becomes leviable at the commencement of this Act, the surcharge under sub-section (1) shall be levied and collected with effect from the revenue year commencing on the 1st day of August, 1962 and in any other case it shall be levied from the commencement of the revenue year during which the land becomes liable for the payment of the surcharge.
