Section 137(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)In the case of premises used solely for public purposes and not used or intended to be used for purposes of profit or for residential or charitable or religious purposes in respect of which the conservancy tax is payable by the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.], the Commissioner shall fix the said tax at a special rate approved as aforesaid.
