Section 98A(1) in The Gujarat Municipalities Act, 1963
(1)The State Government shall levy, on the condition and in the manner hereinafter described, a cess at the rate of fifty paise on every rupee of-(a)every sum payable to the State Government as ordinary land revenue except sums payable on account of any of the charges mentioned in subsection (2) and except sums payable on account of any charge which may be notified by the State Government in this behalf;(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;
