Section 101(c) in The Gujarat Municipalities Act, 1963
(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.
