Section 158(2) in The Gujarat Panchayats Act, 1993
(2)The following shall be paid into and form part of the district fund, namcly:-(a)the proceeds of any tax or fee imposed under this Act:(b)the sale proceeds of all dust, dirt, dung, refuse, or carcasses of animals, except in so far as any person is entitled to the whose or a portion thereof;(c)sums contributed to the district fund by the State Government;(d)all sums received by way of loans from the State Government or otherwise;(e)all sums received by way of gift or contributions by the district panchayat;(f)the income or proceeds of any property vesting in the district panchayat;(g)the net proceeds (after deducting the expenses of assessment and collection) of the cess authorised by section 191;(h)all sums realised by way of rent or penalty otherwise than as the amount of any fine in a criminal case;
