Amounts of surcharges not to be included in land revenue in certain circumstances.

(1) In computing the average of the land revenue for the purposes of section 195 of the Gujarat Panchayats Act, 1961 the amounts of the surcharges levied under this Act and collected or recovered during any revenue year shall, notwithstanding anything contained in that Act, be excluded.

(2) The amounts of surcharges levied under this Act shall not be treated as land revenue for the purposes of the levy of any cess on land revenue under the said Act or any other law for the time being in force.