The Gujarat Education Cess Act, 1962
gujarat · 1962
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- S. 1(1) This Act may be called the Gujarat Education Cess Act, 1962
- S. 2Section 2 defines key terms used in the Gujarat Education Cess Act, 1962, including "annual letting value," "City of Ahmedabad," and "education cess."
- S. 3Section 3 imposes an education cess as a surcharge on rural lands and a tax on urban lands and buildings to fund education in Gujarat.
- S. 4Section 4 allocates proceeds from education cess and penalties to a State Education Cess Fund for specified educational purposes.
- S. 5Section 5 of the Gujarat Education Cess Act, 1962 imposes a surcharge on agricultural lands based on land revenue rates.
- S. 6Section 6 applies recovery assistance laws for dues to superior holders for collecting surcharge from tenants or occupants.
- S. 7Section 7 imposes surcharges on non-agricultural land based on its use and location, ranging from 12.5% to 75%.
- S. 8Section 8 mandates the Collector to resolve disputes about land use after a summary inquiry.
- S. 9Section 9 of the Gujarat Education Cess Act, 1962, levies a surcharge on specified lands similarly to land revenue, with tenants primarily liable for payment.
- S. 10Section 10 allows the primary surcharge payer to recover the surcharge from the actual occupant in proportion to the occupied area.
- S. 11Section rounds up the surcharge under Chapter IV to the nearest multiple of five naye paise.
- S. 12Section 12 of the Gujarat Education Cess Act, 1962 levies different tax rates on urban lands and buildings based on their annual letting value.
- S. 13Section 13 exempts certain government-owned and public-use buildings and lands from the tax under section 12.
- S. 14Section 14 determines primary tax liability for land or buildings based on ownership, lease, or tenancy arrangements.
- S. 15Section 15 of the Gujarat Education Cess Act, 1962 outlines the collection and recovery of the tax by designated authorities in urban areas.
- S. 15AIssue of certificate to specified disabled person and specified widow
- S. 16Section 16 allows local authorities to impose a penalty of up to one-fourth of unpaid tax for willful non-payment.
- S. 17Section 17 prioritizes tax or penalty payments over other claims on land or buildings in Gujarat.
- S. 18Section 18 allows tax recovery from land or building occupiers if the primary tax debtor fails to pay.
- S. 19Section 19 allows tax payers to recover part or full of the paid tax from the actual occupiers of the land or building based on its usage.
- S. 20Section 20 allows landowners to recover excess tax from tenants if property's assessed value exceeds rent, with special provisions for widows and disabled persons.
- S. 21Section 21 allows entitled persons to recover sums with the same rights and remedies as rent collection.
- S. 22Section 22 exempts amounts recoverable under sections 19 or 20 from being considered as rent for property tax computation.
- S. 23Section 23 of the Gujarat Education Cess Act, 1962 provides for tax remissions or refunds under specific conditions related to property tax and land revenue.
- S. 23ASuspension of collection of surcharge under section 5 in certain circumstances
- S. 24Section 24 allows the State Government to recover unpaid taxes from local authorities by directing banks or treasuries to pay the dues from the authority's funds.
- S. 25Section excludes surcharges from land revenue calculations for certain cess purposes under the Gujarat Panchayats Act.
- S. 26Section 26 ensures that the Act does not override existing laws for land, except where it directly conflicts.
- S. 27The State Government can reduce or waive taxes or surcharges on lands or buildings under prescribed conditions.
- S. 28(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act
- S. 1925Bom
- S. 1950Bom LVII of 1947