Section 119(2) in The Gujarat Municipalities Act, 1963
(2)Power to fix a special rate in lieu of special sanitary cess. - When a municipality has made provision for the cleansing of any factory, hotel or club or any group of buildings or lands used for any one purpose and under one management, it may, instead of levying in respect thereof any special sanitary cess imposed under this Chapter, fix a special rate and the dates and other conditions shall be determined either,(i)in accordance with the rules for the time being in force under section 271, or(ii)by written agreement with the person who would have been otherwise liable for the cess, provided that in fixing the amount of such rate proper regard shall be had to the probable cost to the municipality of the service to be rendered.
