Section 27(2)(b) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(b)the authority from which and the manner in which a certificate registration and a certificate of enrolment shall be obtained under subsections (1) and (2) of section-3; and the authority to which and the form in which and the period within which an application for a certificate of registration or enrolment or a revised certificate of enrolment shall be made under sub-section (3) of section 5;