Section 111(1) in The Gujarat Municipalities Act, 1963
(1)It shall not be necessary to prepare a new assessment-list every year. Subject to the condition that the assessment-list shall be completely revised every four years, the Chief Officer may adopt the [***] [The words 'valuation and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 9.] assessment contained in the list for any year, with such alteration as may be deemed necessary, for the year immediately following.
