Gujarat Municipalities Act, 1963
The State Government may notwithstanding anything contained in the Land Revenue Code, or any law relating to the collection of any cess for the time being in force in the State, by notification in the Official Gazette, entrust to every municipality all or any of the functions, and duties of a village accountant or patel or other similar functions of any other person, by whatever name called, in relation to the collection of Land Revenue (including cesses) and dues recoverable as arears of land revenue, which is levied and assessed by or under the Land Revenue Code, or any law relating to the collection of any cess for the time being in force in the State, and all other functions and duties of a village accountant under that Code.