Section 271(l) in The Gujarat Municipalities Act, 1963
(l)Prescribing taxes. - prescribing the taxes to be levied in the municipal borough for municipal purposes, the circumstances in which exemption will be allowed, [***] [The words 'the conditions on which and the extent to which remissions will be granted, and the system on which refunds will be allowed and paid, in respect of such taxes' were deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 13.]; the limits of the charges or payments to be fixed in lieu of any tax under section 119, the fees to be charged for licences or permissions granted under section 118 and for giving copies and stamping weights and measures; the fees for notices demanding payments due on account of any tax and for the issue and execution of warrants of distress and the rates to be charged for maintaining any live-stock distrained; and the time at which and the mode in which such taxes, charges, payments, fees or rates shall be levied or recovered or be payable and the persons authorised to receive payment of the same and the manner in which auctions of moveable and immovable properly under section 134 shall be held;
