Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 142] [Entire Act] State of Gujarat - Subsection Section 142(2) in The Gujarat Provincial Municipal Corporations Act, 1949 (2)The Corporation shall from year to year, in accordance with section 99, determine the rates at which the tax shall be levied.