Amendment of section 5 of Gujarat Act XXXV of 1962

In sub-section

1. (I) of section 5 of the Gujarat Education Cess Act, 1962, in the proviso, after clause
2. (i) the following clause shall be inserted, namely :- "(i-a) is held by a small holder as defined in the Explanation to section 45 of the Bombay Land Revenue Code, 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".