Gujarat Police Act, 1951
(1) If in the opinion of the State Government any area is in a disturbed or dengenous condition or in which the conduct of the inhabitants or of any particular section of the inbabitants render it expedient temporarily to employ additional Police, it may by notification in the Official Gazette specify— (a) the area (hereinafter called "the disturbance area") in which the additional Police is to be employed. (b) the period for which the additional Police is to be employed : Provided that the period fixed under clause (b) may be extended by the State Government from time to time, if in its opinion it is necessary to do so in the general interest of the public. The cost of the additional Police shall be a tax imposed under this section and shall be recovered in the manner prescribed in the succeeding sub-section. (2) The decision of the State Government under clauses (a) and (b) of sub-section (1) shall be final. (3) On the issue of such notification, the State Government may require,— (a) in any disturbance area which is within the limits of a Corporation the Municipal Commissioner, the Collector or any other authority. (b) in any disturbance area which is within the limits of a municipality, the municipality, the Collector or any other authority, (c) in any disturbance area which is outside the areas specified in clauses (a) and (b), the Collector or any other authority, to recover, whether in whole or in part, the cost of such additional Police generally from all persons who are inhabitants of the disturbance area or specially from any particular section or sections, or class or classes of such persons, and in such proportion as the State Government may direct : Provided that where the Municipal Commissioner or the Municipality is directed to recover such cost, an additional sum not exceeding 3 per cent. of the amount of such cost shall also be recoverable.