Gujarat Land Revenue Code, 1879
(1) Every superior holder of an alienated village or of an alienated share of a village, in which there are a hereditary patel and a '[Village Accountant]' shall receive his dues on account of rent or land revenue, from the inferior holders through such patel and accountant. (2) Where such patel and accountant fail to recover in behalf of such superior holder any sum due and payable to him on account of rent or land revenue, such superior holder shall, with the previous consent of the Collector, be entitled to recover his dues direct from the interior holders. (3) Where any such patel or accountant has recovered any sum in behalf of such superior holder and fails to account to him for the same, the Collector, shall, on written application from the superior holder, recover such sum from such patel or accountant as an arrear of land revenue. (4) Where any such superior holder demands or receives any rent or land revenue from any inferior holder otherwise than through such patel or accountant, he shall, on conviction in a summary inquiry before the Collector, be liable to a fine not exceeding three times the amount of the sum so demanded or received.]