Section 98A(2) in The Gujarat Municipalities Act, 1963
(2)The following sums shall not be taken into account for the purposes of subsection (1), namely(i)penalties and fines, including any charge imposed under section 148 of the Land Revenue Code, as penalty or interest in case of default, but not including any fine levied under section 65 of the said Code on grant of permission to use land for a purpose unconnected with agriculture;(ii)fees for grazing when charged per head of cattle.
