Gujarat Land Revenue Code, 1879
If any instalments of land revenue be not fully paid within the prescribed time, it shall be lawful for the Collector to impose as a penalty, or as interest such charge on such instalments, and on the arrears, if any of former years, as may be authorized according to a scale to be fixed from time to time under the orders of the [State] Government, and further to proceed to levy at once the entire balance of land revenue due by the defaulter for the current year: Provided that no such charge shall be imposed on any instalment, the payment of which has been suspended by order of [ [State] Government], in respect of the period during which the payment remained suspended. ]