Gujarat Land Revenue Code, 1879
(1) On all lands which are not wholly exempt from the payment of land revenue, [3]and on which the assessment has not been fixed under the provisions of "[Chapter VIII-A.] the assessment of the amount to be paid as land revenue shall, subject to rules """ made in this behalf under section 214, be fixed at the discretion of the Collector, for such period "[not exceeding ninety-nine years] as he may. [" """ ]he authorised to prescribe, and the amounts due according to such assessment shall be levied on all such lands : Provided that in the cases of lands partially exempt from land revenue, or the liability of which to payment of land revenue is subject to special conditions or restrictions, respect shall be had in the fixing of the assessment and the levy of the revenue to all rights legally subsisting, according to the nature of the said rights : "[Provided further that where any land which was wholly or partially exempt from payment of land revenue has ceased to be so exempt, it shall be lawful for the Collector to fix the assessment of the amount to be paid as land revenue on such land with effect from the date on which such land ceased to be so exempt or any subsequent date as he may deem fit.] (2) After the expiry of the period for which the assessment of any land is fixed under sub-section (1), the Collector may from time to time, revise the same in accordance with the rules made in this behalf by the "[State] Government. The assessment so revised shall be fixed each time for such period not exceeding ninety-nine years as the "[State] Government may, by general or special order, specify :] "[Provided that where any land has been assessed for a purpose other than agriculture but the assessment of the amount to be paid as land revenue on such land has been fixed without fixing a period therefore, it shall be lawful for the Collector to revise the assessment of such land under this sub-section at any time after the expiry of a period of ten years from the date on which the assessment of the amount was so fixed and for calculating the aforesaid period of ten years, the period elapsed before the commencement of the Bombay Land Revenue (Extension to Kutch) Act, 1965 may be taken into account.]