Section 100 in The Gujarat Municipalities Act, 1963
100. Payment to be made to the municipality in lieu of a tax on buildings by the Government or district panchayat or taluka panchayat concerned.
(1)The Government or the district panchayat or taluka panchayat concerned shall pay to the municipality annually in lieu of tax on buildings from which the buildings vesting in Government or in district panchayats or taluka panchayats are exempted by clause (a) [***] [The words, brackets and letter 'or (b)' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 5(l)(a).] of the proviso to sub-section (1) or section 99, a sum ascertained in the manner provided in [sub-section (3)] [Substituted for 'sub-sections (2) and (3)' by the Gujarat Municipalities (Amendment) Act, 2007, section 5( 1) (b).].[***] [Sub-section (2) deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 5(2).](3)The sum to be paid annually to the municipality by the Government or the panchayat concerned shall be eight tenths of the amount which would be payable by an ordinary owner of buildings in the said borough on account of the said tax on buildings [on the basis of carpet area of the buildings] [Substituted for the words, brackets and figures 'a rateable value of the same amount as that fixed under sub-section (2)' by the Gujarat Municipalities (Amendment) Act, 2007, section 5(3).].
