Section 101 in The Gujarat Municipalities Act, 1963
101. Procedure preliminary to imposing tax.
- A municipality before imposing a tax shall observe the following preliminary procedure:-(a)It shall, by resolution passed at a general meeting, select for the purpose one or other of the taxes specified in section 99 and approve rules, prepared for the purposes of clause (1) of section 271 prescribing the tax selected, and in such resolution and in such rules specify:-(i)the classes of persons or of property or of both, which the municipality proposes to make liable and any exemptions which it proposes to make;(ii)the amount or rate at which the municipality proposes to assess each such class;(iii)in the case of a tax on buildings or lands or the both, [the manner of assessment of such tax to be imposed] [Substituted for the words 'the valuation on which such tax is to be imposed' by the Gujarat Municipalities (Amendment) Act, 2007, section 6.];(iv)all other matters which the State Government may require to be specified therein.(b)When such resolution has been passed, the municipality shall publish the rules so approved with a notice in the form of Schedule I prefixed thereto.(c)Any inhabitant of the municipal borough objecting to the imposition of the said tax or to the amount or rate proposed or to the classes of persons or property to be made liable thereto or to any exemptions proposed may, within one month from the publication of the said notice, send his objection in writing to the municipality; the municipality shall take all such objections, into consideration, or shall authorize a committee to consider the same and report thereon; and unless it decides to abandon the proposed tax, shall submit such objections with his opinion thereon and any modifications proposed in accordance therewith, together with the notice and rules aforesaid to the State Government.
