The correct answer is: All of the above.
Property tax is a direct tax levied on the annual value of land and buildings. It is payable by the owner of the property. The rate of property tax is determined by the local government.
Stamp duty is a tax levied on the transfer of property. It is payable by the buyer of the property. The rate of stamp duty is determined by the state government.
Professional tax is a tax levied on the income of professionals. It is payable by professionals such as doctors, lawyers, and chartered accountants. The rate of professional tax is determined by the state government.
Direct taxes are taxes that are levied on the income or wealth of individuals or businesses. They are paid directly to the government by the taxpayer. Indirect taxes are taxes that are levied on goods and services. They are paid by the consumer when they purchase goods or services.
Property tax, stamp duty, and professional tax are all direct taxes levied by the Gujarat state government.