Section 99A(3) in The Gujarat Municipalities Act, 1963
(3)In lieu of the tax leviable under sub-section (1) read with sub-section (2), there shall be levied annually on,-(i)residential huts, and(ii)residential tenements in a chawl, each such tenement having carpet area not exceeding twenty-five square metres such amount of tax as the Municipality may determine:Provided that such amount so determined shall not be less than such amount as the State Government may, by notification in the Official Gazette, specify.Explanation. - For the purpose of levy of tax under this section, where an addition is made to an existing building whereby the carpet area of that building is increased, such addition shall be treated as a separate building and the length of the time of its existence shall be computed from the year in which the addition is made.]
