Section 192(b) in The Gujarat Panchayats Act, 1993
(b)if the village has come under summary settlement under the exemptions from Land Revenue (No.-l) Act, 1863 (Bombay II of 1863) or the Exemptions from Land Revenue (No-2) Act, 1863 (Bombay VII of 1863), and clause (a) of this section does not apply, the cess shall be fixed on the total annual assessment as settled for the purpose of summary settlement: and
