Gujarat Land Revenue Code, 1879
All alluvial lands, newly-formed islands, or abandoned river-bed which vest, under any law for the time being in force in any holder of alienated land, shall be subject in respect of liability to the payment of land revenue to the same privileges, conditions, or restrictions as are applicable to the original holding in virtue of which such lands, islands, or river-beds so vest in the said holder, but no revenues shall be leviable in respect of any such lands, islands, or river-beds until or unless the area of the same exceeds half an acre and also exceeds one tenth of the area of the said original holding.