{
    "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"
}