State Act
3
Section 3. Education cess.
The Gujarat Education Cess Act, 1962
Act no. 35 of 19621962In forceGujarat (State Act)
3. For the purpose of providing for the cost of promoting education in the State of Gujarat, there shall be levied and collected in accordance with the provisions of this Act an education cess which shall consist of- (a) a surcharge on all lands except lands which are included within a village site and not assessed to land revenue : (b) a tax on lands and buildings in urban areas.