Section 99(1)(xv) in The Gujarat Municipalities Act, 1963
(xv)any other tax [(not being a tax on professions, trades, callings and employments)] [These brackets and words were inserted by presi. Act No. 11 of 1976, Schedule II item (3).] [or a tax on payments for admission to any entertainment [or octroi] [These words were inserted by Gujarat 16 of 1977, Schedule Item 3.]] which under the Constitution, the State Legislature has powers to impose in the State: