Gujarat Municipalities Act, 1963
Where a tax is imposed under this Act on pilgrims resorting periodically to a shrine within the limits of a municipal borough, the Development Commissioner may require the municipality of such borough to assign and pay to the district panchayat or to the taluka panchayat having authority in the taluka in which such municipal borough is situate, or partly to the said district panchayat and partly to the said taluka panchayat, such portion of the total collections on account of such tax as he shall deem fit; and the portion so assigned shall be expended by the said panchayat or panchayats within the areas respectively, under their authority on works conductive to the health, convenience and safety of the said pilgrims. (5) [ ] Tolls, 121. [Power to take effectual measures to prevent entry without payment of octroi.] 122. [Octroi by-laws to be submitted with proposal for imposition of octroi. I 123. [Power to examine articles to octroi.] 124. [Presentation of bills for octroi.] 125. [Penalty for evasion of octroi.] Sections 121 to 126 were deleted by Guj. 14 of 2001, s. 6.