[(a) a surcharge levied on lands under section 5 or 7;
(b) a tax on levied on lands and buildings under section 12;
(c) a surcharge levied on lands and buildings under section 24A or 24D.]
Section 3 • The Gujarat Education Cess Act, 1962
3. Education Cess.
gujarat-education-cess-act-1962-sec-3.json
•
Section 3
{
"act_title": "The Gujarat Education Cess Act, 1962",
"act_slug": "gujarat-education-cess-act-1962",
"section_label": "Section",
"section": {
"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
},
"prev_section": "2",
"next_section": "4"
}