Gujarat Municipalities Act, 1963
(1) The State Government shall levy, on the condition and in the manner hereinafter described, a cess at the rate of fifty paise on every rupee of- (a) every sum payable to the State Government as ordinary land revenue except sums payable on account of any of the charges mentioned in subsection (2) and except sums payable on account of any charge which may be notified by the State Government in this behalf; (b) every sum which would have been payable as land revenue by a small holder as defined in the Explanation to section 45 of the Land Revenue Code in respect of the land held by him for the time being for the purpose of agriculture, had land revenue been payable in respect of such land under the said section by such small holder; and (c) every sum which would have been assessable on any land as land revenue had there been no alienation of the land revenue: Provided that no cess shall be levied under this section on sums less than twenty-five paise. (2) The following sums shall not be taken into account for the purposes of subsection (1), namely :- (i) penalties and fines, including any charge imposed under section 148 of the Land Revenue Code, as penalty or interest in case of default, but not including any fine levied under section 65 of the said Code on grant of permission to use land for a purpose unconnected with agriculture; (ii) fees for grazing when charged per head of cattle.