{
    "act_title": "The Gujarat Education Cess Act, 1962",
    "act_slug": "gujarat-education-cess-act-1962",
    "section_label": "Section",
    "section": {
        "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
    },
    "prev_section": "4",
    "next_section": "6"
}