(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-
(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;
(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;
(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;
(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
(v) if the property tax exceeds six thousand rupees, at the rate of ten per cent of the property tax.
(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-
(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;
(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;
(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;
(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
(v) if the property tax exceeds six thousand rupees, at the rate of twenty per cent of the property tax.
Section 24D • The Gujarat Education Cess Act, 1962
24D. Levy of surcharge.
gujarat-education-cess-act-1962-sec-24D.json
•
Section 24D
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"act_title": "The Gujarat Education Cess Act, 1962",
"act_slug": "gujarat-education-cess-act-1962",
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"section": {
"number": "24D",
"title": "24D. Levy of surcharge.",
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"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.",
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