Section 2(xiv) in The Gujarat Education Cess Act, 1962
(xiv)[ "urban area" means an area which is for the time being included in the limits of a city, transitional area, small urban area, notified area, or cantonment under the relevant local authority law and the population of which is not less than fifteen thousand;] [Clause (xiv) substituted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001)]
