Section 208(i) in The Gujarat Panchayats Act, 1993
(i)no tax imposed as aforesaid other than a special sanitary cess or a water rate, shall without the express consent of the Government or, as the case may be the taluka panchayats concerned be leviable in respect of any building or part of any building or any vehicle, animal or other property belonging to the Government or to the taluka panchayat and used solely for public purposes, and not used or intended to be used for purposes of profit and no toll shall be leviable for passage of troops the conveyance of Government stores or of any other Government property the passage of military or Police Officers on duty, or the passage or conveyance of any person or property in the custody of such officers; and
