Section 5(3)(i) in The Gujarat Agricultural Lands Ceiling Act, 1960
(i)the acreage of each class of land held by the person in each class of local area shall be first converted into the acreage of dry crop land in that local area in accordance with sub-section (2) and the total acreage so arrived at shall be expressed in terms of a multiple or, as the case may be, fraction of such ceiling area;