(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):
[(ii) "City" means city as defined in the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 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;
[(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-
(i) surcharge levied under section 5 or 7; or
(ii) tax on lands and buildings levied under section 12; or
(iii) surcharge on lands and buildings levied under section [or 24D] ;]
(v) "lands" and "building" shall have the meanings, respectively assigned to them in the relevant local authority law;
[(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;]
(vii) "prescribed" means prescribed by rules made under this Act;
[(viii) "property tax" means-
(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
(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;]
[(ix) "relevant code" means the Bombay Land Revenue Code, 1879 (Bombay V of 1879);]
[(x) "relevant local authority law" means-
(i) in relation to a city, the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);
(ii) in relation to a municipality and notified area, the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);
(iii) in relation to a village panchayat, the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);
(iv) in relation to a cantonment, the Cantonments Act, 1924 (11 of 1924);]
[(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;]
[(xi) "surcharge" means a surcharge levied under section 5 or 7 or under Chapter IVA;]
(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, 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;]
(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);
(xvi) "village site" means the site of a village, town or city determined under section 126 of the relevant Code;
(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
Section 2 • The Gujarat Education Cess Act, 1962
2. Definitions.
gujarat-education-cess-act-1962-sec-2.json
•
Section 2
{
"act_title": "The Gujarat Education Cess Act, 1962",
"act_slug": "gujarat-education-cess-act-1962",
"section_label": "Section",
"section": {
"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": "",
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