Gujarat Education Cess Act, 1962

For Statement of Objects and Reasons See Gujarat Government Gazette, Part V, Pages 153 and 154. Please see section 3 of Gujarat 29 of 1965. Section 6 of Gujarat 8 of 1970 reads as follows:- Savings "6. Notwithstanding the amendments made in sections 19 and 20 of the principal Act by this Act, a person shall be entitled to recover the amount of tax under the said section 19 or, as the case may be, the amount of difference under the said section 20, in relation to the tax levied for any period prior to the commencement of this Act, whether the tax is paid before or after such commencement, as if this Act had not been passed". Please see section 10 of Gujarat 17 of 1972. For validation of collection and recovery of education cess by officers who were not Collectors, see Section 2 of Presi, Act No. II of 1974. For validation of collection and recovery of education cess by officers who were not Collectors, see Section 2 Gujarat 7 of 1976. For validation of collection of tax and penalty under the Education Cess Act in certain Cases, See Section 3 of Gujarat 3 of 1978. An Act to provide for the creation of a fund for the promotion of education in the State of Gujarat and for the levy of education cess for the purpose and for matters connected therewith. It is hereby enacted in the Thirteenth Year of the Republic of India as follows:-

Act number

Act 50 of 1962

Year

1962

Enacted on

09-10-1962

In force from

9 October 1962

Jurisdiction

Gujarat State Act

Subjects

Taxation, Education

Read the full text of Gujarat Education Cess Act, 1962 section by section on LawLens.

Official source: India Code