Gujarat Panchayats Act, 1993
The cess described in section 191 shall be levied, so far as may be, in the same manner, and under the same provisions of law as the land revenue: Provided that, in the case of any land in the possession of a tenant if such tenant is liable to pay the land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948, or the Bombay Tenancy and Agricultural Lands (Vidarbh Region and Kutch Area) Act, 1958, such tenant shall be primarily liable for the payment of cess in respect of such land.