Vidhi Codex

THE GUJARAT EDUCATION CESS ACT, 1962

The Gujarat Education Cess Act, 1962

Education196231 sections

The Gujarat Education Cess Act, 1962 provides for the collection of a dedicated tax and surcharge on property to fund public education across Gujarat. It applies to landholders, agriculturalists, and owners or occupiers of urban lands and buildings. Under the law, extra charges are levied on agricultural land assessments and urban property rental values, with concessions provided for widows and disabled individuals. Local authorities and tax collectors gather these revenues, which are deposited into a dedicated State Education Cess Fund. By tying property taxes directly to educational development, the legislation ensures a steady, dedicated revenue stream to support public schools and educational advancement statewide.

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  1. 1. Short title and extent.
  2. 2. Definitions.
  3. 3. Education cess.
  4. 4. State Education Cess Fund.
  5. 5. Levy of surcharge on agricultural lands.
  6. 6. Assistance to superior holders.
  7. 7. Levy of surcharge in addition to non-agricultural assessment in respect of certain lands.
  8. 8. Collector to determine questions as to nature of use of land.
  9. 9. Manner of levying surcharges.
  10. 10. Right of holder to recover amounts of surcharge or non-agricultural assessment from actual occupiers.
  11. 11. Amount of surcharge to be rounded to multiple of five naye paise.
  12. 12. Tax on lands and buildings.
  13. 13. Exemption of certain lands and buildings from payment of tax.
  14. 14. Primary responsibility for tax on lands and buildings.
  15. 15. Authorities competent to collect tax, etc.
  16. 15A. Issue of certificate to specified disabled person and specified widow.
  17. 16. Penalty for failure to pay tax.
  18. 17. Tax to be first charge on lands and buildings on which it is leviable.
  19. 18. Recovery of tax from occupier of portion of land or building.
  20. 19. Part of section 19
  21. 20. Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.
  22. 21. Rights and remedies for recovery of sums under section 19 or 20.
  23. 22. Amount recoverable under section 19 or 20 to exclude in computing annual letting value.
  24. 23. Remission and refunds.
  25. 23-A. Suspension of collection of surcharge under section 5 in certain circum- stances.
  26. 24. Default of local authority in collecting tax.
  27. 25. Amounts of surcharges not to be included in land revenue in certain circumstances.
  28. 26. Savings as to application of relevant Code.
  29. 26-A. Validity of surcharge or tax not levied in the same year.
  30. 27. Power of Government to reduce rate or remit surcharge or tax.
  31. 28. Power to make rules.

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