Section 7(1A) in The Gujarat Education Cess Act, 1962
(1A)[ Where any land is leased by the Government for a purpose unconnected with agriculture and under the terms of such lease no non-agricultural assessment is leviable on such land, then, notwithstanding anything contained in the terms of such lease, there shall be levied and collected on such land a surcharge at the rate specified in sub-section (1) on the amount which would have been assessed on such land as non-agricultural assessment had such assessment been leviable thereon.] [Sub-section (1-A) was inserted by Gujarat 17 of 1972, Section 3.]
