Gujarat Panchayats Act, 1993
(1) There shall be in each district a fund which shall be called a district fund. (2) The following shall be paid into and form part of the district fund, namely:- (a) the proceeds of any tax or fee imposed 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 whose or a portion thereof; (c) sums contributed to the district fund by the State Government; (d) all sums received by way of loans from the State Government or otherwise; (e) all sums received by way of gift or contributions by the district panchayat; (f) the income or proceeds of any property vesting in the district panchayat; (g) the net proceeds (after deducting the expenses of assessment and collection) of the cess authorised by section 191. (h) all sum realised by way of rent or penalty otherwise than as the amount of any fine in a criminal case.