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The Bombay Land Revenue and the Gujarat Panchayats and Education Cess (Amendment) Act, 1972

The Bombay Land Revenue and the Gujarat Panchayats and Education Cess (Amendment) Act, 1972

Education19724 sections

This Act amends the Bombay Land Revenue Code, the Gujarat Panchayats Act, and the Gujarat Education Cess Act to provide tax relief to small farmers. It defines a "small holder" as someone who cultivates less than one-sixteenth of the ceiling area and earns a living from agriculture. These small holders are exempt from paying land revenue on their agricultural land. The Act requires local officials to maintain updated lists of these exempt farmers and to ensure that this exemption also applies to the cesses levied under the Gujarat Panchayats and Education Cess Acts, thereby reducing the financial burden on small-scale agriculturalists.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Amendment of section 45 of Bom. V of 1879
  3. 3. Amendment of sections 169 and 181 of Guj. VI of 1962
  4. 4. Amendment of section 5 of Gujarat Act XXXV of 1962

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