State Act
198
Section 198. Collection and credit of local cess of land revenue.
The Gujarat Panchayats Act, 1993
Act no. 18 of 19931993In forceGujarat (State Act)
198. The local cess leviable on lands under section 191 shall be paid by the State Government to the district panchayat within the jurisdiction of which lands are situated, after deducting such portion thereof as cost of collection, as the State Government may prescribe by rules.