Section 5(2) in The Gujarat Education Cess Act, 1962
(2)For the purposes of this section "land revenue" shall include water rate levied under section 55 of the relevant Code but shall not include-(a)penalties and fines including any charge imposed under section 148 thereof as penalty or interest in case of default and any fine levied under section 65 thereof,(b)occasional fixed payments, in commutation of all claims of the State Government in respect of a succession to or transfer of imams payable on each such succession or transfer.(c)land revenue on service inam lands recovered from inferior village servants for periods of unauthorised absence from service and all other such charges of assessment inam and watans for broken periods and past years, and(d)fees for grazing when charged per head of cattle.
