State Act
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Section 3. Rural development Cess.
The Gujarat Rural Development Cess Act, 1984
Act no. 4 of 19841984In forceGujarat (State Act)
3. For the purpose of providing cost of development of rural areas in the State of Gujarat, on and from the commencement of this Act, there shall be levied and collected on ail specified lands in the State a tax, to be known as rural development cess, at such rate not exceeding 20 per cent, of annual value, as may be fixed by the State Government by notification in the Official Gazette.