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The Gujarat Education Cess Act, 1962
The Gujarat Education Cess Act, 1962
Sections
1. Short title and extent.
Section 12. Definitions.
Section 23. Education Cess.
Section 34. State Education Cess Fund.
Section 45. Levy of surcharge on agricultural lands.
Section 56. Assistance to superior holders.
Section 67. Levy of surcharge in addition to non-agricultural assessment in respect of certain lands.
Section 78. Collector to determine questions as to nature of use of land.
Section 89. Manner of levying surcharges.
Section 910. Right of holder to recover amounts of surcharge on non-agricultural assessment from actual occupiers.
Section 1012. Tax on lands and buildings.
Section 1213. Exemption of certain lands and buildings from payment of tax.
Section 1314. Primary responsibility for tax on lands and buildings.
Section 1415. Authorities competent to collect tax, etc.
Section 1516. Penalty for failure to pay tax.
Section 1617. Tax to be first charged on lands and buildings on which it is leviable.
Section 1718. Recovery of tax from occupier of portion of land or building.
Section 1819. Person liable to pay tax entitled to recover the amount from occupier of land or building, etc.
Section 1920. Apportionment of liability for tax when lands or buildings are let and rateable value exceeds the amount of rent.
Section 2021. Rights and remedies for recovery of sums under section 19 or 20.
Section 1922. Amount recoverable under section 19 or 20 to exclude in computing annual letting value.
Section 1923. Remission and refunds.
Section 2324. Default of local authority in collecting tax.
Section 2424A. Levy of surcharge.
Section 24A24B. Authority competent to collect surcharge.
Section 24B24C. Application of certain sections to levy of surcharge.
Section 24C24D. Levy of surcharge.
Section 24D24E. Authority competent to collect surcharge.
Section 24E24F. Application of certain sections with modifications for levy of surcharge.
Section 24F25. Amount of surcharges not to be included in land revenue in certain circumstances.
Section 2526. Savings as to application of relevant Code.
Section 2627. Power of Government to reduce rate or remit surcharge or tax.
Section 2728. Power to makes rules.
Section 28
gujarat-education-cess-act-1962.json
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33 Sections
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Gujarat
{
"id": 16778,
"slug": "gujarat-education-cess-act-1962",
"title": "The Gujarat Education Cess Act, 1962",
"short_title": "The Gujarat Education Cess Act, 1962",
"act_number": "Gujarat Act No. 50 of 1962",
"act_year": 1962,
"act_type": "STATE",
"location": "Gujarat",
"law_status": "unknown",
"enactment_date": null,
"description": "The Gujarat Education Cess Act, 1962",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and extent.",
"chapter": null,
"content": "Chapter I\nPreliminary",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(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 (II of 1924):\n[(ii) \"City\" means city as defined in the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);]\n(iii) \"Collector\" includes an officer appointed by the State Government to exercise the powers and perform the functions of the Collector under this Act;\n[(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.]\n[(iv) \"education cess\" means-\n(i) surcharge levied under section 5 or 7; or\n(ii) tax on lands and buildings levied under section 12; or\n(iii) surcharge on lands and buildings levied under section [or 24D] ;]\n(v) \"lands\" and \"building\" shall have the meanings, respectively assigned to them in the relevant local authority law;\n[(vi) \"local authority\" means a municipal corporation, municipality, nagar panchayat, notified area committee, village panchayat or other body constituted under the relevant local authority law;]\n(vii) \"prescribed\" means prescribed by rules made under this Act;\n[(viii) \"property tax\" means-\n(i) in a city, where property tax is levied under section 129 of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), general tax, and where property tax is levied under section 14IB of that Act, property tax, and\n(ii) 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 and lands levied under the relevant local authority law;]\n[(ix) \"relevant code\" means the Bombay Land Revenue Code, 1879 (Bombay V of 1879);]\n[(x) \"relevant local authority law\" means-\n(i) in relation to a city, the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);\n(ii) in relation to a municipality and notified area, the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);\n(iii) in relation to a village panchayat, the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);\n(iv) in relation to a cantonment, the Cantonments Act, 1924 (11 of 1924);]\n[(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;\n(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;]\n[(xi) \"surcharge\" means a surcharge levied under section 5 or 7 or under Chapter IVA;]\n(xii) \"tax\" means a tax on lands and buildings levied under section 12;\n(xiii) \"tenement\" means a building or part of a building let or intended to be let or occupied separately;\n[(xiv) \"urban area\" means an area which is for the time being included in the limits of a city, transitional area, small urban area, notified area, or cantonment under the relevant local authority law and the population of which is not less than fifteen thousand;]\n(xv) \"village industry\" means an industry which is a village industry within the meaning of the Bombay Khadi and Village Industries Act, 1960 (Bombay XIX of 1960);\n(xvi) \"village site\" means the site of a village, town or city determined under section 126 of the relevant Code;\n(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\n(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;\nChapter II\nEducation Cess and the State Education Cess Fund",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Education Cess.",
"chapter": null,
"content": "[(a) a surcharge levied on lands under section 5 or 7;\n(b) a tax on levied on lands and buildings under section 12;\n(c) a surcharge levied on lands and buildings under section 24A or 24D.]",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. State Education Cess Fund.",
"chapter": null,
"content": "Chapter III\nSurcharge on Lands\nA. Surcharge on Agricultural Lands",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Levy of surcharge on agricultural lands.",
"chapter": null,
"content": "(i) not more than fifty rupees, twenty paise on every rupee of such sum.\n(ii) more than fifty rupees, twenty five paise on every rupee of such sum;]\n(i) is wholly or partially exempt from payment of land revenue, a sum which would have been assessed on such land, had there been no alienation of land revenue, or\n[(i-a) is held by a small holder as defined in the Explanation to section 45 of the Bombay Land Revenue Code, 1879 (Bombay V of 1879), and no land revenue is payable in respect thereof under the said section 45 a sum which would have been payable as land revenue by such small holder in respect thereof, had land revenue been payable by such holder; or]\n(ii) is liable to the payment of land revenue but is unassessed, a sum which would have been assessed on such land as land revenue, shall be treated as the sum, on every rupee of which the surcharge shall be leviable.\n(a) penalties and fines including any charge imposed under section 148 thereof as penalty or interest in case of default and any fine levied under section 65 thereof,\n(b) occasional fixed payments, in commutation of all claims of the State Government in respect of a succession to or transfer of imams payable on each such succession or transfer.\n(c) land revenue on service inam lands recovered from inferior village servants for periods of unauthorised absence from service and all other such charges of assessment inam and watans for broken periods and past years, and\n(d) fees for grazing when charged per head of cattle.\n[Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Assistance to superior holders.",
"chapter": null,
"content": "B. Surcharge on Lands used for Non-Agricultural Purposes.",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Levy of surcharge in addition to non-agricultural assessment in respect of certain lands.",
"chapter": null,
"content": "(i) 12.50 per cent of the amount of non-agricultural assessment so levied or as the case may be which would have been leviable had there been no alienation of land revenue if, the land be used for a residential purpose or [for a village industry or for] any purpose other than trade, commerce or industry or the carrying on of a profession or business and be situate in an area where the rates of non-agricultural assessment under the relevant Code have been fixed or revised within three years immediately preceding the 1st day of August 1962;\n(ii) 25 per cent of the amount of non-agricultural assessment so levied or leviable, if the land be used for a residential purpose or for a village industry or for any purpose other than trade, commerce or industry or the carrying on of a profession or business, and be situate in any area to which clause (i) does not apply;\n(iii) 50 per cent of the amount of non-agricultural assessment so levied or leviable, where the land is used for any industry other than a village industry;\n(iv) 75 per cent of the amount of non-agricultural assessment so levied or leviable, where the land is used for a commercial purpose or for the purpose of [any trade, profession] or business:",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Collector to determine questions as to nature of use of land.",
"chapter": null,
"content": "C. General Provisions Applicable to all Categories of Surcharges.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Manner of levying surcharges.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Right of holder to recover amounts of surcharge on non-agricultural assessment from actual occupiers.",
"chapter": null,
"content": "[11. Rounding up of amount of surcharge.\nChapter IV\nTax on Lands and Buildings",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "12",
"title": "12. Tax on lands and buildings.",
"chapter": null,
"content": "(a) where a building or land is used for residential purposes or any purpose other than trade, commerce or industry or the carrying on of a profession or business-\n(i) if the annual letting value thereof exceeds three hundred-rupees but does not exceed one thousand rupees, at the rate of three per cent, of the annual letting value;\n(ii) if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand and five hundred rupees, at the rate of five per cent, of the annual letting value;\n(iii) if the annual letting value thereof exceeds two thousand and five hundred rupees but does not exceed four thousand and five hundred rupees, at the rate of six per cent, of the annual letting value; [**]\n[(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of seven per cent, of the annual letting value; and (v) if the annual letting value thereof exceeds six thousand rupees, at the rate of ten per cent, of the annual letting value, and]\n(v) if the annual letting value thereof exceeds six thousand rupees, at the rate of ten per cent, of the annual letting value, and]\n[(b) where a building or land is used for the purpose of trade, commerce or industry or the carrying on of a profession or business-\n(i) if the annual letting value thereof exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of seven per cent, of the annual letting value;\n(ii) if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand rupees and five hundred rupees, at the rate of eleven per cent, of the annual letting value;\n(iii) if the annual letting value thereof exceeds two thousand and five hundred rupees but does not exceed four thousand and five hundred rupees, at the rate of fourteen per cent, of the annual letting value;\n[(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of sixteen per cent, of the annual letting value;\n(v) if the annual letting value thereof exceeds six thousand rupees, at the rate of twenty per cent, of the annual letting value.]",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "13",
"title": "13. Exemption of certain lands and buildings from payment of tax.",
"chapter": null,
"content": "(1) buildings and lands vesting in the Central Government;\n(2) buildings and lands vesting in the State Government or belonging to local authority, local board, taluka panchayat, district panchayat or a Cantonment Board and used solely for public purposes, and not used or intended to be used for the purposes of profit;\n(3) any building or land or class of buildings or lands which the [State Government, if it considers it necessary to do so in the public interest, may] by notification in the Official Gazette , exempt from payment of the tax under section 12;\n(i) every such notification shall be laid for not less than thirty days before the State Legislature as soon as possible after it is published, and shall be subject to rescission by the State Legislature, or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following; and\n(ii) any rescission or modification so made shall be published in the Official Gazette and shall thereupon take effect.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "14",
"title": "14. Primary responsibility for tax on lands and buildings.",
"chapter": null,
"content": "(a) if the land or building is let, upon the lessor;\n(b) if the land or building is sub-let, upon the superior lessor;\n(c) if the land or building is unlet, upon the person in whom the right to let vests.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "15",
"title": "15. Authorities competent to collect tax, etc.",
"chapter": null,
"content": "(a) in the Cantonment of Ahmedabad, by the Collector of Ahmedabad; and\n(b) in other urban areas, by the respective local authorities concerned:\n(a) in the Cantonment of Ahmedabad, by the Collector of Ahmedabad; and\n(b) in other urban areas, in the same manner in which the property tax is collected in that area under the relevant local authority law or where a direction under clause (b) of sub-section (1) has been issued in such manner s may be prescribed.\n[15A.] Issue of certificate to specified disabled person and specified widow.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "16",
"title": "16. Penalty for failure to pay tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "17",
"title": "17. Tax to be first charged on lands and buildings on which it is leviable.",
"chapter": null,
"content": "(a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such tax or penalty, and upon the goods and other movable property, if any, found within or upon such land or building and belonging to such person; and\n(b) in the case of any other land or building, upon such land or building and upon the goods and other moveable properties, if any, found within or upon such land or building and belonging to the person liable to pay such tax or penalty.",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "18",
"title": "18. Recovery of tax from occupier of portion of land or building.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "19",
"title": "19. Person liable to pay tax entitled to recover the amount from occupier of land or building, etc.",
"chapter": null,
"content": "(a) an amount not exceeding half the amount of the tax, if such land or building is used for the public charitable purposes by a public trust registered under the Bombay Public Trusts, Act, 1950 (Bombay XXIX of 1950), or for residential purposes,\n(b) full amount of the tax, if such land or building is used for the purposes of trade commerce or industry or carrying on of profession or business or for the purposes other than those specified in clause (a).]\n(a) any tenement in occupation of such person or any person acting on his behalf, or\n(b) any tenement the tax on which by the terms of the tenancy, such person has agreed to pay for its occupier.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "20",
"title": "20. Apportionment of liability for tax when lands or buildings are let and rateable value exceeds the amount of rent.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "19",
"title": "21. Rights and remedies for recovery of sums under section 19 or 20.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "19",
"title": "22. Amount recoverable under section 19 or 20 to exclude in computing annual letting value.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "23",
"title": "23. Remission and refunds.",
"chapter": null,
"content": "[23A. Suspension of collection of surcharge under section 5 in certain circumstances.",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "24",
"title": "24. Default of local authority in collecting tax.",
"chapter": null,
"content": "[Chapter IVA]\nSurcharge on Lands and Buildings [In The City Area]",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24A",
"title": "24A. Levy of surcharge.",
"chapter": null,
"content": "(a) Where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or a business-\n(i) if the property tax exceeds two hundred rupees but does not exceed five hundred rupees, at the rate of five per cent of the property tax;\n(ii) if the property tax exceeds five hundred rupees but does not exceed three thousand rupees, at the rate of ten per cent of the property tax;\n(iii) if the property tax exceeds ten thousand rupees, at the rate of fifteen per cent of the property tax; and\n(b) where a building or land is used for the purpose of trade, commerce or industry or the carrying on of a profession or business,~\n(i) if the property tax exceeds two hundred rupees but does not exceed five hundred rupees, at the rate of ten per cent of the property tax;\n(ii) if the property tax exceeds five hundred rupees but does not exceed three thousand rupees, at the rate of twenty per cent of the property tax;\n(iii) if the property tax exceeds three thousand rupees, at the rate of thirty per cent f the property tax:",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "24B",
"title": "24B. Authority competent to collect surcharge.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "24C",
"title": "24C. Application of certain sections to levy of surcharge.",
"chapter": null,
"content": "[Chapter IVB]\nSurcharge on Lands and Buildings in The Municipal Borough Area",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "24D",
"title": "24D. Levy of surcharge.",
"chapter": null,
"content": "(a) where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or business-\n(i) if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of three per cent of the property tax;\n(ii) if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of five per cent of the property tax;\n(iii) if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of six per cent of the property tax;\n(iv) if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of seven per cent of the property tax; and\n(v) if the property tax exceeds six thousand rupees, at the rate of ten per cent of the property tax.\n(b) where a building or land is used for the purpose of trade, commerce or industry or the carrying on of a profession or business-\n(i) if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of seven per cent of the property tax;\n(ii) if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of eleven per cent of the property tax;\n(iii) if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of fourteen per cent of the property tax;\n(iv) if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of sixteen per cent of the property tax; and\n(v) if the property tax exceeds six thousand rupees, at the rate of twenty per cent of the property tax.",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "24E",
"title": "24E. Authority competent to collect surcharge.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "24F",
"title": "24F. Application of certain sections with modifications for levy of surcharge.",
"chapter": null,
"content": "Chapter V\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "25",
"title": "25. Amount of surcharges not to be included in land revenue in certain circumstances.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "26",
"title": "26. Savings as to application of relevant Code.",
"chapter": null,
"content": "[26A. Validity of surcharge or tax not levied in the same year.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "27",
"title": "27. Power of Government to reduce rate or remit surcharge or tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "28",
"title": "28. Power to makes rules.",
"chapter": null,
"content": "(a) the manner in which and conditions under which the amount in the State Education Cess Fund shall be expended under section 4;\n(b) the manner of collecting tax in urban areas where any property tax is not levied and the rates of rebate under section 15;\n[(bb) the form of application and the form of certificate under section 15-A;]\n(c) the manner in which and the conditions subject to which, the [tax levied under section 12 or, as the case may be, surcharge levied under section 24A [or 24D] ] shall be remitted or refunded under section 23;\n(cc) the rebate which the municipal corporation shall be entitled under sub-section (3) of section 24B;]\n[(ccc) rebate which the municipality shall be entitled under sub-section (3) of section 24E;]\n(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;\n(e) such other matters which in the opinion of the State Government are required to be prescribed by rules.\n[Schedule]\n(See Section 24C [And 24F] )\n(See Section 24C [And 24F] )\n1.\n2.\n3.\n(1) in sub-section (1),-\n(a) for the word \"tax\" wherever it occurs, the word \"surcharge\" shall be substituted;\n(b) for the words and figures \"of section 15\", the words, figures and letter \"of section 24B [or 24E] \" shall be substituted;\n(2) in sub-section (2), for the words and figures \"section 15 for the collection of tax\", the words, figures and letter \"section 24B [or 24E] for the collection of surcharge\" shall be substituted.\n4.\n5.\n\"in respect of which the surcharge is due, such portion thereof as bears to the total amount of the surcharge due, the same ratio which the carpet area of the part of the land or building occupied by the occupier bears to the aggregate carpet area of the land or building\".\n6.\n(1) in sub-section (1),~\n(a) for the word and figures \"section 12\", the word, figures and letter \"section 24A [or 24D] \" shall be substituted;\n(b) for the word \"tax\" wherever it occurs, the word \"surcharge\" shall be substituted;\n(2) in sub-section (2),~\n(a) for the word \"tax\" wherever it occurs, the word \"surcharge\" shall be substituted;\n(b) for the words \"pro-rata to the amount of rents for which such tenements are let\", the words \"pro-rata to the carpet area of such tenements\" shall be substituted;\n(c) in the first proviso, for the word and figures, \"section 12\", the word, figures and letter \"section 24A [or 24D] \" shall be substituted;\n(3) in sub-section (3), for the word \"tax\", the word \"surcharge\" shall be substituted.\n7.\n8.\n(1) in sub-section (1),-\n(a) for the words \"assessed to tax\", the words \"assessed to surcharge\" shall be substituted;\n(b) for the words \"portion of the tax\", the words \"portion of surcharge\" shall be substituted;\n(c) for the words \"relevant local authority, then the local authority\", the words and figures \"The Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), then the Municipal Corporation of the city [or under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964), then the Municipality] \" shall be substituted;\n(2) in sub-section (2), for the word \"tax\" occurring at two places, the word \"surcharge\" shall be substituted.\n9.",
"footnote": "",
"is_definition": false,
"sort_order": 32
}
],
"metadata": {
"Act ID": "guj042",
"Act Number": "Gujarat Act No. 50 of 1962",
"Enactment Date": "",
"Act Year": "1962",
"Short Title": "The Gujarat Education Cess Act, 1962",
"Type": "STATE",
"Location": "Gujarat"
},
"updated_at": "2026-09-29 21:52:47"
}