Preamble
Gujarat Education Cess (Amendment) Act, 1980*
| [Gujarat Act No. 15 of 1980] | [1st September, 1980] |
An Act further to amend the Gujarat Education Cess Act, 1962.
It is hereby enacted in the Thirty-first Year of the Republic of India as follows:-
Section 1. Short title
1. Short title.- This Act may be called the Gujarat Education Cess (Amendment) Act, 1980.
Section 2. Amendment of section 19 of Guj. XXXV of 1962
2. Amendment of section 19 of Guj. XXXV of 1962.- In the Gujarat Education Cess Act, 1962 (Guj. XXXV of 1962), in section 19-
(1) for sub-section (1), the following shall be substituted, namely:-
"(1) If any person from whom under the provisions of section 12, the tax is leviable pays the tax in respect of any land or building, he shall; if he be not himself in occupation thereof during the period for which, he has paid the tax, be entitled to recover from the person, if any, in actual occupation of such land or building for such period,-
(a) an amount not exceeding half the amount of the tax, if such land or building is used for the public charitable purposes by a public trust registered under the Bombay Public Trusts Act, 1950 (Bom. XXIX of 1950), or for residential purposes.
(b) full amount of the tax, if such land or building is used for the purposes of trade, commerce or industry or carrying on of profession or business or for the purposes other than those specified in clause (a)."
(2) in sub-section (2), for the words "amounts not exceeding half the mounts paid" the words, brackets and figure "amounts recoverable under the provisions of sub-section (1)" shall be substituted.