Gujarat Panchayats Act, 1993
(1) There shall be in each taluka fund which shall be called a taluka fund. (2) The following shall be paid into form part of the taluka fund, namely: - (a) the proceeds of any tax or fee imposed by or assigned to the panchayat under this Act; (b) the sale proceeds of all dust, dirt, dung, refuse or carcasses of animals, except in so far as any person is entitled to the whole or portion thereof; (c) sums contributed to the taluka fund by the State Government or the district panchayat; (d) all sums received by way of loans from the State Government or the district panchayat or otherwise; (e) all sums received by way of gift or contributions by the taluka panchayat; (f) the income or proceeds of any property vesting in the taluka panchayat; (g) the net proceeds (after deducting the expenses of assessment and collection) of the stamp duty authorised by section 207; (h) all sums realised by way of rent or penalty otherwise than as the amount of any fine in a criminal case.