Section 141B in The Gujarat Provincial Municipal Corporations Act, 1949
141B. [General tax] [Substituted for the words 'Property Tax' by The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007 (2 of 2007), section 4(3). (w.r.e.f. 09-03-1999).] at what rate leviable.
(1)For the purposes of [clause (c) of section 141AA, general tax] [Substituted for the words 'sub-section (1) of section 127, property tax' by The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007 (2 of 2007) (w.r.e.f. 09-03-1999).] shall, subject to such exceptions, limitations and conditions hereinafter provided, be levied annually on buildings and lands in the City at such rate per square metre of the carpet areas of buildings and of the areas of lands (hereinafter referred to as "the rate of tax") as the Corporation may determine.(2)For the purpose of levy of tax on buildings in the City under sub-section (1) ,-(a)the buildings may be classified into residential buildings and buildings other than residential; and(b)the Corporation may determine one rate of tax for residential buildings and.the other rate of tax for buildings other than residential:Provided that it shall be lawful for the Corporation to determine for residential buildings, the carpet area of which does not exceed forty square metres, such rate of tax as is lower than the rate of tax determined for residential buildings generally under this sub-section.(3)The rate of tax determined under sub-section (1) read with sub-section (2) shall not-(a)in respect of residential buildings, be less than ten rupees per square metre of carpet area and more than forty rupees per square metre of carpet area, and(b)in respect of buildings other than residential, be not less than twenty rupees per square metre of carpet area and more than eighty rupees per square metre of carpet area.(4)The Corporation may, subject to rules, increase or decrease or neither increase nor decrease the rate of tax determined under sub-section (1) read with sub-sections (2) and (3),-(a)in the case of residential buildings, having regard to the following factors, namely:-(i)the market value of the land in the area of the City in which the buildings are situated,(ii)the length of the time of the existence of the buildings.(iii)the type of the buildings, and(iv)whether the buildings are occupied by owners or tenants.(b)in the case of buildings other than residential, having regard to the following factors, namely:-(i)the market value of the land in the area of the City in which the buildings are situated.(ii)the length of the time of the existence of the buildings,(iii)the purpose for which the buildings are used, and(iv)whether the buildings are occupied by owners or tenants.(5)In lieu of the [general tax] [Substituted for the words 'property tax' by The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007 (2 of 2007) (w.r.e.f. 09-03-1999).] leviable under sub-section (1) read with sub-sections (2) and (3), there shall be levied annually on,-(a)residential huts, and(b)residential tenements in a chawl, each such tenement having carpet area not exceeding twenty-five square metres,-such amount of tax as the Corporation may determine:Provided that the 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.
