Amendment status not verified — confirm the current text below against the official source.
Bom. III of 1901. Bom. III of 1901. Bom. III of 1959. Guj. VI of 1962. II of 1924. [1962 : Guj. XXXV Gujarat Education Cess Act, 1962 (xi) "surcharge" means a surcharge levied under section 5 or 7; (xii) "tax" means a tax on lands and buildings levied under section 12; (xiii) "tenement" means a building or part of a building let or intended to be let or occupied separately; (xiv) "urban area" means an area which is for the time being included in the limits of a city, municipal borough, municipal district, notified area nagar or cantonment under the relevant local authority law and the population of which is not less than 10,000; Explanation.-For the purpose of this clause, "population" means population as ascertained at the last preceding census. (xv) "village industry" means an industry which is a village industry within the meaning of the Bombay Khadi and Village Industries Act 1960; (xvi) "village site" means the site of a village, town or city determined under section 126 of the relevant Code ; (xvii) words and expressions used but not defined in this Act shall- (a) so far as the provisions of this Act relate to a surcharge on lands have the meanings assigned to them in the relevant Code and the rules made thereunder, and (b) so far as the provisions of this Act relate to a tax on lands and buildings shall have the meanings assigned to them in the relevant local authority law. CHAPTER II. EDUCATION CESS AND THE STATE EDUCATION CESS FUND.