Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- (a) the manner in which and conditions under which the amount in the State Education Cess Fund shall be expended under section 4; (b) the manner of collecting tax in urban areas where any property tax is not levied and the rates of rebate under section 15; 30[(bb) the form of application and the form of certificate under section 15-A;] (c) the manner in which and the conditions subject to which, the tax shall be remitted or refunded under section 23; (d) circumstances in which and conditions subject to which reduction in the rates of surcharge and the tax may be made or surcharge or tax may be remitted under section 27; (e) such other matters which in the opinion of the State Government are required to be prescribed by rules. (3) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication. (4) All rules made under this section shall be published in the Official Gazette ana shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the Legislature, or to such modification as the Legislature may make, during the session in which they are so laid, or the session immediately following. (5) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect. --------------------------------------------- Savings as to application of relevant Code. Validity of surcharge or tax not levied in the same year. Power of Government to reduce rate or remit surcharge or tax. Power to make rules. [1962 : Guj. XXXV Gujarat Education Cess Act, 1962 1 For Statement of Objects and Reasons, See Gujarat Government Gazette Part V, Pages 153 and 154. Please see section 3 of Guj. 29 of 1985. Section 6 of Guj. 8 of 1970 reads as under – "6 Notwithstanding the amendments made in section 19 and 20 of the principal Act by this Act, a person shall be entitled to recover the amount of tax under the said section 19 or, as the case may be, the amount of difference under the said section 20 in relation to the tax levied for any period prior to the commencement of this Act, whether the tax is paid before or after such commencement, as if this Act, had not been passed". Savings. Please see section 10 of Guj. 17 of 1972. For Validation of collection and recovery of education cess by officers who were not Collectors, see s. 2 of Presi. Act No. 11 of 1974. For Validation of collection and recovery of education cess by officers who were not Collectors, See s. 2 Guj. 7 of 1976. For Validation of Collection of tax and penalty under the Education Cess Act in certain Cases, See s.3 of Guj. 3 of 1978. 2 Clause (iii-a) was inserted by Guj. 17 of 1972, s. 2(i), 3 Clauses (x-a) and (x-b) were inserted by Guj. 17 of 1972, s.2(ii). 4 This portion was substituted for the portion beginning with the words "there shall be levied" and ending with the words "payable to the State Government as land revenue". by Guj. 14 of 1977, s. 2 (1). 5 Clause (i-a) was inserted by Guj. 25 of 1972, s. 4. 6 Sub-section (1A) was inserted by Guj. 14 of 1977, s. 2(2). 7 This explanation shall be, and shall be deemed always to have been added by Guj. 26 of 1968 s. 2. 8 These words shall be, and shall be deemed always to have been inserted by Guj. 26 of 1963, s. 3(i). 9 These words shall be, and shall be deemed always to have been substituted for the words "any profession" by Guj. 26 of 1963, s. 3(ii). 10 Sub-section (1-A) was inserted by Guj. 17 of 1972, s. 3. 11 Sub-section (1) was substituted by Guj. 8 of 1970, s. 2. 12 The word "and" was deleted by Guj. 14 of 1977, s. 3(1)(a). 13 Sub-clauses (iv) and (v) were substituted for clause (iv) by Guj. 14 of 1977, s. 3(1) (b). 14 Clause (b) was substituted by Presi. Act No. 9 of 1976, s. 2. 15 Sub-clauses (iv) and (v) were substituted for clause (iv) by Guj. 14 of 1977, s. 3(2). 16 These provisos where added by Guj. 17 of 1972, s. 4. 17 These words were substituted for the words "State Government may" by Guj. 8 of 1870 s. 3. 18 This proviso shall be, and shall be deemed always to have been added by Guj. 43 of 1963, s. 2. 19 Section 15A was inserted by Guj. 17 of 1972, s. 6. 20 Sub-section (1) was substituted for the Original by Guj. 15 of 1980, s. 2(1). 21 These words were substituted for the words "from the occupiers of the tenements the amounts paid" by Guj. 8 of 1970, s. 4(2). 22 These words, brackets and figures were substituted for the words "amounts not exceeding half the amounts paid by Guj. 15 of 1980. s. 2(2). 23 This proviso was inserted by Guj. 17 of 1972, s 6. 24 These words were substituted for the words "Provided that, by Guj. 17 of 1972. 25 These words were substituted for the words "from his tenant the difference" by Guj. 8 of 1970, s. 5(1). 26 This proviso was added by Guj. 17 of 1972, s 7. 27 These words were substituted for the words "from his sub-tenant the difference" by Guj. 8 of 1970, s. 2(2). 28 Section 23-A was inserted by Guj. 17 of 1972, s. 8. 29 This section was inserted by Guj. 26 of 1963, s. 4. 30 Clause (bb) was inserted by Guj. 17 of 1972, s. 9.