Section 132(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)The following buildings and lands or portions thereof shall not be deemed to be solely occupied and used for public worship or for a public charitably purpose within the meaning of clause (b) of sub-section (1), namely:-(a)buildings or lands or portions thereof in which any trade or business iscarried on; and(b)buildings or lands or portions thereof in respect of which rent is derived whether such rent is or is not applied solely to religious or charitable purposes.
