Section 133(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)The rateable value of the buildings and lands in the City vesting in the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] and beneficially occupied, in respect of which, but for the said exemption, general tax would be leviable from the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government shall be fixed by a person from time to time appointed in this behalf by the [State] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] Government with the concurrence of the Corporation. The said value shall be fixed by the said person, with a general regard to the provisions contained in this Act and the rules concerning the valuation of property assessable to property taxes, at such amount as he shall deem to be fair and reasonable. The decision of the person so appointed shall hold good for a term of five years, subject only to proportionate variation, if in the meantime the number or extent of the buildings and lands [in the City vesting in the State Government] [This portion was substituted for the portion 'vesting in the Crown in the City for the purposes of the Province', by the Adaptation of Laws Order, 1950.] materially increases or decreases.
