Section 10E(1) in The Gujarat Rents, Hotel and Lodging House Rates Control Act, 1947
(1)Where a landlord is liable to pay in respect of any premises, any levy of, or increase in the ground-rent,-non-agricultural assessment or any other tax on land imposed by the State Government, he shall be entitled to make an increase in the rent of the premises by an amount not exceeding the increase paid by him by way of such ground-rent, non-agricultural assessment or tax, as the case may be. The amount of such increase in rent to be recovered from tenant shall bear the same proportion as the rent payable by him in respect of his premises bears to the total amount of the rent recoverable for the whole of the premises if let.
