Section 98A(1)(b) in The Gujarat Municipalities Act, 1963
(b)every sum which would have been payable as land revenue by a small holder as defined in the Explanation of section 45 of the Land Revenue Code in respect of the land held by him for the time being for the purpose of agriculture, had land revenue been payable in respect of such land under the said section by such small holder; and (c) every sum which would have been assessable on any land as land revenue had there been no alienation of the land revenue;