Section 105 in The Gujarat Municipalities Act, 1963
105. Preparation of an assessment list.
(1)When a tax on building or land or both is imposed, the Chief Officer shall cause an assessment list of all buildings or lands or lands and buildings in the municipal borough to be prepared containing-(a)the name of the street or division in which the property is situate;(b)a description of the property sufficient for identification;(c)the names of the owner and occupier, if known;(d)[ the assessment based on the carpet area and of the area of land of the property made in accordance with sub-section (1) of section 99A] [Substituted by the Gujarat Municipalities (Amendment) Act, 2007, section 7(1).]; and(e)the amount of the tax assessed thereon.(2)In assessing a tax on buildings or lands, [where the assessment is determined under clause (d) of sub-section (1), a sum equal to ten percentum of the said assessment] [Substituted for the words, brackets and figure 'where the valuation determined under clause (d) of sub-section (1) is the annual letting value, a sum equal to ten per centum of the said valuation' by the Gujarat Municipalities (Amendment) Act, 2007, section 7(2).] shall be deducted there from in lieu of all allowances for repairs or on any other account whatsoever.(3)Power to inspect and require returns: For the purpose of preparing such assessment list the Chief Officer or any person acting under his authority may inspect any building or land in the municipal borough and on the requisition of the Chief Officer the owner or occupier of any such building or land shall, within such reasonable period as shall be specified in the requisition, be bound to furnish a true return, to the best of his knowledge or belief and subscribed with his signature, of the name, and place of abode of the owner or occupier or of both and [the carpet area of such building and of the area of land] [Substituted for the words, brackets and figure 'the annual letting value and his estimate of the value of such building or land' by the Gujarat Municipalities (Amendment) Act, 2007, section 7(3).].
