Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires- (i) "annual letting value" means the rateable value or annual letting value or gross annual letting value of lands and buildings as determined in accordance with the relevant local authority law and includes annual value as defined by section 64 of the Cantonments Act, 1924 : Provided that, in a case where the property tax is assessed on any building or land on its capital value, such percentage of the capital value as may be determined by the State Government shall be deemed to be the annual letting value ; (ii) "City of Ahmedabad" means the City of Ahmedabad as constituted for the time being under the Bombay Provincial Municipal Corporations Act, 1949; (iii) "Collector" includes an officer appointed by the State Government to exercise the powers and perform the functions of the Collector under this Act ; 2[(iii-a) "disabled person" means a person who on account of injury, disease, physical or mental condition arising from imperfect development of any organ or otherwise, or congenital deformity is substantially handicapped in obtaining or keeping employment, or in undertaking work on his own account, of a kind which apart from that injury, disease, physical or mental condition or deformity would be suited to his age, experience and qualifications;] (iv) "education cess" means a surcharge or tax on lands and buildings levied under this Act ; (v) "lands" and "buildings" shall have the meanings respectively assigned to them in the relevant local authority law ; Short title and extent. Definitions. II of 1924. Bom. LIX of 1949 1962 : Guj. . XXXV ] Gujarat Education Cess Act, 1962 5 of 16 (vi) "local authority" means a municipal corporation, municipality, notified area committee, nagar panchayat, village panchayat or gram panchayat or other body constituted under the relevant local authority law; (vii) "prescribed" means prescribed by rules made under this Act ; (viii) "property tax" means in the City of Ahmedabad the general tax levied under the Bombay Provincial Municipal Corporations Act, 1949 and in other urban areas a tax or rate on buildings or lands or a tax or rate in the form of such tax or rate on buildings or lands levied under the relevant local authority law ; (ix) "relevant Code" means- (i) in relation to the Bombay and Saurashtra areas of the State, the Bombay Land Revenue Code, 1879 ; (ii) in relation to the Kutch area of the State, the Bombay Land Revenue Code, 1879, as applied to that area ; (x) "relevant local authority law" means- (i) in relation to the City of Ahmedabad, the Bombay Provincial Municipal Corporations Act, 1949; (ii) in relation to a municipal borough- (a) in the Bombay area of the State, the Bombay Municipal Boroughs Act, 1925 ; (b) in the Saurashtra area of the State, the Bombay Municipal Boroughs Act, 1925 as adapted and applied to that area ; (c) in the Kutch area of the State, the Bombay Municipal Boroughs Act, 1925, as applied to that area ; (iii) in relation to a municipal district or notified area- (a) in the Bombay area of the State, the Bombay District Municipal Act, 1901 ; (b) in the Saurashtra area of the State, the Bombay District Municipal Act, 1901, as adapted and applied to that area ; (iv) in relation to a panchayat, the Bombay Village Panchayats Act 1958; (v) in relation to a nagar or gram, the Gujarat Panchayats Act, 1961 ; and (vi) in relation to a cantonment, the Cantonments Act, 1924; 3[(x-a) "specified disabled person" means a disabled person whose principal means of livelihood is the income from the rent of land or building situated in an urban area and owned by him, the annual letting value of which does not exceed two thousand rupees ; (x-b) "specified widow" means a widow whose principal means of livelihood is the income from the rent of land or building situated in an urban area and owned by her, the annual letting value of which does not exceed two thousand rupees;] Bom. LIX of 1949. Bom. V of 1879. Bom. V of 1879 Bom. LIX of 1949. Bom. XVIII of