Section 210(b) in The Gujarat Panchayats Act, 1993
(b)[(i) such percentage not exceeding fifty percent of the gross collection of such tax or fee [(other than tax levied under Section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) read with clause (ix-a) of sub-sec. (1) of Section 200)] [Clause (b) renumbered by 10 of 2008 (w.e.f. 01-04-2008).] in any financial year, as the State Government may by general or special order determine shall not from part of the district fund, but shall be assigned to the village panchayat, in such manner as the district panchayat may determine;(ii)[ total amount of gross collection of tax levied under Section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) read with clause (ix-a) of sub-sec. (1) of Section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the district fund, but shall be assigned to the concerned village panchayat.] [Sub-clause (ii) inserted by 10 of 2008 (w.e.f. 01-04-2008).]