State of Gujarat - Act
Gujarat Education Cess (Amendment) Act, 1977
GUJARAT
India
India
Gujarat Education Cess (Amendment) Act, 1977
Act 14 of 1977
- Published on 30 July 1977
- Not commenced
- [This is the version of this document from 30 July 1977.]
- [Note: The original publication document is not available and this content could not be verified.]
An Act further to amend the Gujarat Education Cess Act, 1962.It is hereby enacted in the Twenty-eighth Year of the Republic of India as follows:-* (Received the assent of the Governor on 30th July, 1977 and published in the "Gujarat Government Gazette" on the 30th July, 1977)(2)This section shall come into force at once, section 2 shall come into force on the 1st day of August, 1977 and section 3 shall be deemed to here come into force on the 1st day of April, 1977. (1)in sub-section (1), for the portion beginning with the words "there shall be levied" and ending with the words "payable to the State Government as land revenue", the following shall be substituted, namely:-"there shall be levied a surcharge at the following rates, that is to say-where the sum assessed on such land or otherwise payable to the State Government as land revenue is-(i)not more than fifty rupees, twenty paise on every rupee of such sum, (ii)more thru fifty rupees, twenty five paise on every rupee of such sum; (2)after sub-section (1), the following sub-section shall be inserted, namely:-"(1A) In computing the amount of surcharge payable under this section, the amount shall, if it is not a multiple of five paise, be increased to the next higher multiple of five paise." (1)in clause (a),-(a)in sub-clause (iii), the word "and" occurring at the end shall be deleted; (b)for sub-clause (iv), the following sub-clauses shall be substituted, namely:- "(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of seven per cent, of the annual letting value; and(v)if the annual letting value thereof exceeds six thousand rupees, at the rate of ten per cent, of the annual letting value, and"; (2)in clause (b), for sub-clause (iv), the following sub-clauses shall be substituted, namely:-"(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of sixteen per cent of the annual letting value;(v)if the annual letting value thereof exceeds six thousand rupees, at the rate of twenty per cent, of the annual letting value."