(b)in the other Municipal areas, the annual letting value of buildings or lands as determined in accordance with the provisions of [* * * *] [The words 'section 78 of the Bombay Municipal Boroughs Act, 1925, or' omitted by Bombay 37 of 1953, section 8(3).] section 63 of the Bombay District Municipal Act, 1901 (III of 1901), [* * * *] [The words 'as the case may be' omitted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.]