Gujarat Town Planning & Urban Dev., 1976
(1) (a) The development charges on lands and buildings leviable under section 99 shall be assessed with reference to their use for different purposes such as :- (i) Industrial; (ii) Commercial; (iii) Residential; and (iv) Miscellaneous. (b) In classifying the lands or buildings under any of the purposes mentioned in clause (a), the predominant purpose for which such lands and buildings are used shall be the main basis. (2) The rates of development charges shall be determined- (a) in the case of land, at a rate to be specified per hectare, and (b) in the case of a building, at a rate to be specified per square metre of the floor area of the building : Provided that no such rate shall exceed 1[ten lakes rupees] per hectare in the case of development of land, and 1[one hundred rupees] per square metre the case of development of a building : Provided further that where land appurtenant to a building is used for any purpose independent of the building, development charge may be levied separately for such use also.