Gujarat Land Revenue Code, 1879
(1) The existing exemption from payment of land revenue of lands other than lands which have hitherto been ordinarily used for purposes of agriculture only, situate within the sites of towns and cities in which an inquiry, into titles has been made under the provisions of Bombay Act IV of 1868 shall be continued— First—if such lands are situated in any town or city where there has been in former years a survey which '[the '[State] Government] recognize for the purpose of this section, and are shown in the maps or other records of such survey as being held wholly or partially exempt from the payment of land revenue; Second—if such lands have been held wholly or partially exempt from the payment of land revenue for a period of not less than five years before the application of Bombay Act I of 1865, or IV of 1868 to such town or city; Third—if such lands, for whatever period held, have been held wholly or partially exempt from payment of land revenue under a deed of grant or of confirmation issued by an officer whom '[the '[State] Government] recognize as having been competent to issue such deed. (2) The existing exemption from payment of land revenue continued under sub-section (1) in respect of lands specified in that sub-section shall with effect on and from 1st August, 1981 stand discontinued.