Section 12 in The Gujarat Education Cess Act, 1962
12. Tax on lands and buildings.
- [(1) Subject to the provisions of this Act, there shall
Section 13 in The Gujarat Education Cess Act, 1962
13. Exemption of certain lands and buildings from payment of tax.
- The tax under section
Section 19 in The Gujarat Education Cess Act, 1962
19. Person liable to pay tax entitled to recover the amount from occupier of land
Section 7 in The Gujarat Education Cess Act, 1962
7. Levy of surcharge in addition to non-agricultural assessment in respect of certain lands.
- Notwithstanding
Section 5 in The Gujarat Education Cess Act, 1962
5. Levy of surcharge on agricultural lands.
(1) Subject to the provisions of this Act, with
Section 15 in The Gujarat Education Cess Act, 1962
15. Authorities competent to collect tax, etc.
(1) The tax under section 12 shall be collected
Section 4 in The Gujarat Education Cess Act ... State Education Cess Fund.
(1) The proceeds of the education cess and penalties (other than fines) recovered, under this Act, shall first be credited
Section 3 in The Gujarat Education Cess Act, 1962
3. Education Cess.
- For the purpose of providing for the cost of promoting education ... levied and collected, in accordance with the provisions of this Act an education cess which shall consist of- (a) [ a surcharge levied on lands under
Section 6 in The Gujarat Education Cess Act, 1962
6. Assistance to superior holders.
- The provisions of law relating to the assistance to be given
Section 21 in The Gujarat Education Cess Act, 1962
21. Rights and remedies for recovery of sums under section 19 or 20.
- Any person entitled