Section 2(e) in The Gujarat Electricity Duty Act, 1958
(e)[ "rural area" means- [Clauses (e) and (f) were inserted by President's Act No. 6 of 1976, Section 2.](i)a gram as defined in clause (11) of section (2) of the Gujarat Panchayat Act, 1961 (Gujarat VI of 1962); or(ii)an area in regard to which a notification has been issued under section 305A of the said Act.
