(1) Notwithstanding any usage, custom or settlement or anything contained in any agreement, sanad or order or a decree or order of a court or any law for the time being in force, on all unalienated lands on which non-agricultural assessment is levied under the relevant Code and on all alienated lands .(except lands included within a village site) which are used, or may hereafter be used, for a purpose unconnected with agriculture there shall be levied and collected a surcharge at the rate of-
(i) 12.50 per cent of the amount of non-agricultural assessment so levied or as the case may be which would have been leviable had there been no alienation of land revenue, if, the land be used for a residential purpose or 8[for a village industry or for] any purpose other than trade, commerce or industry or the carrying on of a profession or business and be situate in an area where the rates of non-agricultural assessment under the relevant Code have been fixed or revised within three years immediately preceding the 1st day of August 1962;
(ii) 25 per cent of the amount of non-agricultural assessment so levied or leviable, if the land be used for a residential purpose or for a village industry or for any purpose other than trade, commerce or industry or the carrying on of a profession or business, and be situate in any area to which clause (i) does not apply;
(iii) 50 percent of the amount of non-agricultural assessment so levied or leviable, where the land is used for any industry other than a village industry;
(iv) 75 per cent of the amount of non-agricultural assessment so levied or leviable, where the land is used for a commercial purpose or for the purpose of 9[any trade, profession] or business :
Provided that where any land is simultaneously used for two or more purposes and the part used for each such purpose is not separable, the surcharge shall be levied at the highest rate applicable in relation to any of the purposes for which the land is used.
10[(1A) Where any land is leased by the Government for a purpose unconnected with agriculture and under the terms of such lease no non-agricultural assessment is leviable on such land, then, notwithstanding anything contained in the terms of such lease, there shall be levied and collected on such land a surcharge at the rate specified in sub-section (1) on the amount which would have been assessed on such land as non-agricultural assessment had such assessment been leviable thereon.]
Assistance to superior holders.
Levy of surcharge in addition to non-agricultural assessment in respect of certain lands.
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(2) In the case of land on which because of its non-agricultural use the surcharge becomes leviable at the commencement of this Act, the surcharge under sub-section (1) shall be levied and collected with effect from the revenue year commencing on the 1st day of August, 1962 and in any other case it shall be levied from the commencement of the revenue year during which the land becomes liable for the payment of the surcharge.
8. Should any question arise under section 7 as to the nature of use of any land, the Collector shall after holding a summary inquiry, decide the question.
C. General provisions applicable to all categories of surcharges.
9. The surcharge on lands described in section 5 or 7 shall be levied, so far as may be in the same manner and under the same provisions of law, as the land revenue:
Provided that in the case of land in the possession of a tenant liable to pay the land revenue thereon under the provisions of the relevant Code, he shall be primarily liable for payment of the surcharge on it under section 5.
10. Where any land which is liable to a surcharge under section 7 or a portion thereof or any building constructed thereon or any tenement therein or any part thereof is not in the occupation of the person primarily liable to pay the non-agricultural assessment and surcharge by virtue of the land or portion thereof or of the building or tenement or part of the building being let, then notwithstanding anything contained in any agreement or order or a decree or order of a court or any law for the time being in force but without prejudice to the primary liability of such person as aforesaid, such person shall be entitled to recover an amount equal to the amount of surcharge from the person in actual occupation of the land or portion thereof or of the building, tenement or part of the building in proportion to the area in the occupation of the person, as if the person in actual occupation were liable to pay the surcharge.
11. The amount of the surcharge leviable under this Chapter shall, if it be not a multiple of five naye paise, be increased to the next higher multiple of five naye paise.
CHAPTER IV.
TAX ON LANDS AND BUILDINGS.
12. 11[(1) Subject to the provisions of this Act, there shall be levied and collected with effect from the 1st day of April 1970 a tax on lands and buildings situated in an urban area at the following rates, that is to say :-
(a) where a building or land is used for residential purposes or any-purpose other than trade, commere or industry or the carrying on of a profession or business-
(i) if the annual letting value thereof exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of three per cent. of the annual letting value ;
(ii) if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand and five hundred rupees, at the rate of five per cent of the annual letting Value ;
(iii) if the annual letting value thereof exceeds two thousand and five hundred rupees but does not exceed four thousand and five hundred rupees, at the rate of six per cent of the annual letting value ;12[ * ].
13[(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of seven per cent, of the annual letting value ; and
(v) if the annual letting value thereof exceeds six thousand rupees, at the rate of ten per cent of the annual letting value, Collector to determine questions as to nature of me of land.
Manner of levying surcharges.
Right of holder to recover amounts of surcharge or non-agricultural assessment from actual occupiers.
Amount of surcharge to be rounded to multiple of five naye paise.
Tax on lands and buildings.
[1962 : Guj. XXXV Gujarat Education Cess Act, 1962 and] 14[(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 annual letting value thereof exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of seven per cent. of the annual letting value ;
(ii) if the annual letting value thereof exceeds one thousand rupees but does not exceed two thousand and five-hundred rupees, at the rate of eleven per cent of the annual letting value ;
(iii) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of Sixteen per cent. Of the annual letting value ;
15[(iv) if the annual letting value thereof exceeds four thousand and five hundred rupees but does not exceed six thousand rupees, at the rate of sixteen per cent. of the annual letting value ;
(v) if the annual letting value thereof exceeds six thousand rupees, at the rate of twenty per cent. of the annual letting value.] ] 16[provided that on any such land or building owned by a specified widow or a specified disabled person, the tax shall be levied and collected at half of such rate :
Provided further that no tax shall be levied on such land or building if it is actually occupied by such widow, or, as the case may be, disabled person, or if it is unlet.]
(2) Where any building consists of more tenements than one, irrespective of such tenements not being separately assessed to the property tax, the tax under this section shall be assessed on the annual letting value of each such tenement as if it were a building.
(3) Where any land, building, tenement or a part of a building is separately assessed to tax but is simultaneously used for two or more purposes mentioned in sub-section (1), the tax 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 part of the building is used.
(4) In computing the amount of tax payable tinder this section, the amount shall, if it is not a multiple of five naye paise, be increased to the next higher multiple of five naye paise.
13. The tax under section 12 shall not be leviable in respect of the following, that is to say-
(1) buildings and lands vesting in the Central Government ;
(2) buildings and lands vesting in the State Government, or belonging to a local authority, local board, taluka panchayat, district panchayat or a Cantonment Board and used solely for public purposes and not used or intended to be used for purposes of profit ;
(3) any building or land or class of buildings or lands, which the 17[State Government, if it considers it necessary to do so in the public interest, may] by notification in the Official Gazette, exempt from payment of the tax under section 12:
Provided that- Exemption of certain lands and buildings from payment of tax.
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(i) every such notification shall be laid for not less than thirty days before the State Legislature as soon as possible after it is published, and shall be subject to rescission by the State Legislature, or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following ; and
(ii) any rescission or modification so made shall be published in the Official Gazette and shall thereupon take effect.