Gujarat Panchayats Act, 1993
(1) The State Government shall levy, on the conditions 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 sub-section (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 Bombay Land Revenue Code, 1879, 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: Provided further that the amount of cess shall, if not a multiple of five paise be increased to the next highest multiple of five paise; (d) every sum which would have been payable as land revenue in respect of any land leased by the Government as if land revenue is leviable on such land, notwithstanding that no land revenue is leviable on such land under the terms of such lease. (2) The following sums shall not be taken into account for the purposes of sub-section (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) occasional fixed payments, in commutation of all claims of the State Government in respect of succession to or transfer of inams, payable on each succession or transfer of inams; (iii) land revenue on service inam land, recovered from inferior village servants for periods of unauthorised absence from service, and all other such charges of assessment on inams and watans for broken period and past years; (iv) fees for grazing when charged per head of cattle.