Section 126B(1)(b) in The Gujarat Provincial Municipal Corporations Act, 1949
(b)every sum which would have been payable as land revenue by a small holder as defined in the Explanation to section 45 of the Bombay band Revenue Code, 1879 (Bom V of 1879) 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