Section 98E in The Gujarat Municipalities Act, 1963
98E. Collection and credit of local cess on land revenue and water rates.
- The local cess leviable on land revenue under section 98A and on water rate under section 98B in relation to any land shall be paid by the State Government to the municipality within the jurisdiction of which such lands are situated, after deducting such portion thereof as cost of collection, as the State Government may prescribe by rules.
