Section 8 in Gujarat Education Cess (Amendment) Act, 1972
8. Insertion of new section 23A in Guj. XXXV of 1962.- After section 23 of the principal Act, the following new section shall be inserted, namely:-
"23-A. Suspension of collection of surcharge under section 5 in certain circumstance.- Whenever from any cause the payment of the whole land revenue payable to Government in respect of any land or in respect of lands assessed for agriculture in any area is suspended, the collection of surcharge leviable under section 5, shall in respect of such land, or, as the case may be, in respect of all lands described in section 5 which are situated in such area, be suspended for the period for which the payment of land revenue is suspended."
