Gujarat Education Cess (Amendment) Act, 2007*
| [Gujarat Act No. 5 of 2007] | [30th March, 2007] |
An Act further to amend the Gujarat Education Cess Act, 1962.
It is hereby enacted in the Fifty-eighth Year of the Republic of India as follows:-
* (Received the assent of the Governor on 30th March, 2007 and published in the "Gujarat Government Gazette", on the 30th March, 2007)
1. Short title and commencement.- (1) This Act may be called the Gujarat Education Cess (Amendment) Act, 2007.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Amendment of section 2 of Guj. XXXV of 1962.- In the Gujarat Education Cess Act, 1962 (hereinafter referred to as ‘the principal Act’), in section 2, in clause (iv), in sub-clause (iii), the word, figures and letter "or 24D" shall be added at the end.
3. Amendment of section 3 of Guj. XXXV of 1962.- In the principal Act, in section 3, for clauses (a) and (b), the following clauses shall be substituted, namely:-
"(a) a surcharge levied on lands under section 5 or 7;
(b) a tax levied on lands and buildings under section 12;
(c) a surcharge levied on lands and buildings under section 24A or 24D."
4. Amendment of section 23 of Guj. XXXV of 1962.- In the principal Act, in section 23, after sub-section (2), the following sub-section shall be inserted, namely:-
"(2A) Where any building assessed to tax is situated in the municipal borough area and if such building or any portion thereof is demolished or removed otherwise than by an order of the Chief Officer and notice in respect of such demolition or removal has been given to the Chief Officer under the Gujarat Municipalities Act, 1963, the municipality shall remit or refund such portion of tax in such manner and subject to such conditions as may be prescribed (Guj. 34 of 1964).".
5. Amendment of Chapter IVA of Guj. XXXV of 1962.- In the principal Act, in the Chapter IVA, in the heading, the words "IN THE CITY AREA" shall be added at the end.
6. Insertion of new Chapter IVB in Guj. XXXV of 1962.- After Chapter IVA, the following Chapter shall be inserted, namely:-
"CHAPTER IVB SURCHARGE ON LANDS AND BUILDINGS IN THE MUNICIPAL BOROUGH AREA
24D. Levy of surcharge.- (1) In a Municipal borough area where property tax is levied and collected on basis of carpet area under section 99A of the Gujarat Municipalities Act, 1963, there shall, subject to provisions of this Act, be levied and collected a surcharge on lands and buildings in such Municipal Borough area at the following rates, namely (Guj. 34 of 1964):-
(a) where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or business-
(i) if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of three per cent, of the property tax;
(ii) if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of five per cent, of the property tax;
(iii) if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of six per cent, of the property tax;
(iv) if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of seven per cent, of the property tax; and
(v) if the property tax exceeds six thousand rupees, at the rate of ten per cent, of the property tax.
(b) where a building or land is used for the purpose of trade, commerce or industry or the carrying on of a profession or business-
(i) if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of seven per cent, of the property tax;
(ii) if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of eleven per cent, of the property tax;
(iii) if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of fourteen per cent, of the property tax;
(iv) if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of sixteen per cent, of the property tax; and
(v) if the property tax exceeds six thousand rupees, at the rate of twenty per cent, of the property tax.
(2) Where any land, building, tenement or a part of a building is separately assessed to property tax but is simultaneously used for two or more purposes mentioned in sub-section (1), the surcharge under this section shall be levied at the highest rate applicable in relation to any of the purposes for which the land, building, tenement or a part of a building is used.
(3) In computing the amount of surcharge payable under this section, any amount less than fifty paise shall be ignored and any amount which is fifty paise or more shall be increased to one rupee.
24E. Authority competent to collect surcharge.- (1) The surcharge (including any penalty) shall be collected by the Municipality in the same manner in which the tax on lands and buildings is collected under the provisions of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).
(2) The collection of surcharge and recovery of penalty on behalf of the Municipality shall be made by the appropriate authority appointed to collect the tax on lands and buildings on behalf of the municipality under the Gujarat Municipalities Act, 1963.
(3) The Municipality shall in respect of the cost of the collection of the surcharge be entitled to such rebate as may be prescribed.
24F. Application of certain sections with modifications for levy of surcharge.- The provisions of sections 13, 14, 16, 17, 18, 19, 21, 23 and 24 shall apply in relation to surcharge levied under section 24D subject to the modifications specified in the Schedule.".
7. Amendment of section 28 of Guj. XXXV of 1962.- In the principal Act, in section 28, in sub-section (2),-
(a) in clause (c), after the word, figures and letter "section 24A", the word, figures and letter "or 24D" shall be inserted;
(b) after clause (cc), the following clause shall be inserted, namely:-
"(ccc) rebate which the municipality shall be entitled under sub-section (3) of section 24E;".
8. Amendment of Schedule to Guj. XXXV of 1962.- In the Schedule,-
(1) in the heading, after the word, figures and letter "section 24C", the word, figures and letter "and 24F" shall be added;
(2) in item at serial No. I, after the word, figures and letter "section 24A", the word, figures and letter "or 24D" shall be inserted;
(3) in item at serial No. 3, after the word, figures and letter "section 24B" occurring at two places, the word, figures and letter "or 24E" shall be inserted;
(4) in item at serial No. 6, after the word, figures and letter "section 24A" occurring at two places, the word, figures and letter "or 24D" shall be inserted;
(5) In item at serial No. 16, after the words "the City", the words "or under the Gujarat Municipalities Act, 1963, then the Municipality" shall be inserted (Guj. 34 of 1964).