Gujarat Police Act, 1951
(1) When any loss or damage is caused to any property or when death results or grievous hurt is caused to any person or persons, by anything done in the prosecution of the common object of an unlawful assembly, the State Government may by notification in the Official Gazette, specify— (a) the area (hereinafter called "the disturbance area"), in which in its opinion such unlawful assembly was held; (b) the date on which or the period during which such unlawful assembly was held. (2) The decision of the State Government under clauses (a) and (b) of sub-section (1) shall be final. (3) On the issue of a notification under sub-section (1), and the District Magistrate, with the previous sanction of the State government may, after such inquiry as he deems necessary, determine the amount of the compensation which, in his opinion, should be paid to any person or persons, in respect of the loss or damage or death or grievous hurt aforesaid. The amount of compensation shall be a tax imposed under this section and shall be recovered in the manner prescribed in the succeeding sub-sections. (4) The District Magistrate may require— (a) in any disturbance area which in within the limits of a Corporation, the Municipal Commissioner, the Collector or any other authority; (b) in any disturbance area which within the limits of a municipality, the municipality, the Collector or any other authority, and (c) in any disturbance area which is outside the area specified in clauses (a) and (b) the Collector or any other authority, to recover the amount (hereinafter called, "the compensation amount") as determined under sub-section (3) either in whole or in part and where the Municipal Commissioner or the Municipality is required to recover such amount an additional sum not exceeding three per cent. of the compensation amount (hereinafter referred to as "the Municipal recovery cost"), generally from all persons who were in habitants of the disturbance area or specially from any particular section or sections or class or classes of such persons in the said area, and in such proportion as the District Magistrate may direct. (5) (i) The District Magistrate, may require the Municipal Commissioner or the Municipality concerned to recover the compensation amount and the municipal recovery cost, by an addition to the general or property tax which shall be imposed and levied in the disturbance area. Every addition to the general or property tax imposed under this sub-section shall be recovered by the Municipal Commissioner or the Municipality concerned from each person him. The provisions of the relevant Municipal Act shall apply to any such addition as if it were part of the general or property tax levied under the relevant Municipal Act, such additional shall be a charge along with the general or property tax on the properties in the area aforesaid. (ii) The District Magistrate may also require the Municipal Commissioner or the Municipality concerned to recover the compensation amount and the municipal recovery cost from each person liable therefor under sub-section (4) in such manner as he may direct.