Gujarat Land Revenue Code, 1879
After the '[State] Government has passed orders under section 117L and notice of the same has been given in the prescribed manner the settlement shall be deemed to have been introduced and the land revenue according to such settlement shall be levied from such date as the '[State] Government may direct : Provided that in the year in course of which a survey settlement, whether original or revised, may be introduced under this section, the difference between the old and new the assessment of all lands on which the latter may be in excess of the former shall be remitted and the revised assessment shall be levied only from the next following year : Provided further that in the year next following that in which any original or revised survey settlement has been introduced any occupant who may be dissatisfied with the increased rate imposed by such new assessment on any of the survey numbers or sub-divisions of survey numbers held by him shall, on relinquishing such number or sub-division in the manner prescribed by section 74 on or before the 31st March, receive a remission of the increase so imposed.