Section 11(2)(b) in The Gujarat Motor Vehicles Tax Act, 1958
(b)pay annually to each local board which at the commencement of this Act was levying tolls on vehicles or animals or persons and to any other local authority which at such commencement was levying or collecting tolls or motor vehicles and trailers a sum determined by the State Government, after consulting the local board or local authority concerned, as representing the net average annual income of such local board or local authority from such tolls, after deducting the cost of collection, during the three years ending on the 31s' day of March, 1958 plus 10 per centum of such sum;