(1) In computing the average of the land revenue for the purposes of section 195 of the Gujarat Panchayats Act, 1961 the amounts of the surcharges levied under this Act and collected or recovered during any revenue year shall, notwithstanding anything contained in that Act, be excluded.
(2) The amounts of surcharges levied under this Act shall not be treated as land revenue for the purposes of the levy of any cess on land revenue under the said Act or any other law for the time being in force.
Amount recoverable under section 19 or 20 to exclude in computing annual letting value.
Remission and refunds.
Suspension of collection of surcharge under section 5 in certain circum- stances.
Default of local authority in collecting tax.
Amounts of surcharges not to be included in land revenue in certain circumstances.
Guj. VI of 1962.
1962 : Guj. . XXXV ] Gujarat Education Cess Act, 1962 15 of 16
26. Nothing in this Act shall, in any way be deemed to affect the application of any of the provisions of the relevant Code and the rules and orders made thereunder to lands to which this Act applies and to the rights and obligations of persons in respect of such lands, in so far as the said provisions are not in any way inconsistent with the express provisions of this Act.
29[26-A. Nothing in the relevant Code or the relevant local authority law shall affect the assessment, levy, collection or recovery of any surcharge or tax leviable under this Act for any year or part thereof merely by reason of the fact that the surcharge or as the case may be, tax was not assessed or the demand therefor was not made during the year or part for which it was leviable].
27. The State Government may in such circumstances and subject to such conditions as may be prescribed, reduce the rate of any surcharge or tax or remit wholly or in part any amount of surcharge or tax either generally or specially in respect of any land, or class of lands or any building or class of buildings.