Gujarat Provincial Municipal Corporations Act, 1949
(1) On lands situated within the limits of a City, 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 of the charges 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