Section 25(1) in The Gujarat Education Cess Act, 1962
(1)In computing the average of the land revenue for the purposes of [section 219 of the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993)] [Substituted for 'section 195 of the Gujarat Panchayats Act, 1961 (Gujarat VI of 1962)' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).] the amounts of the [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).] and collected or recovered during any revenue year shall, notwithstanding anything contained in that Act, excluded.
