Section 108(6)(i) in The Gujarat Municipalities Act, 1963
(i)for the purposes of all municipal taxes, [of the assessment under clause (d) of sub-section (1) of section 105] [The words 'of the valuation, or annual letting value on the basis prescribed in the rules' were substituted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(4).] regulating the tax on buildings, lands and both the buildings and lands to which such entries respectively refer, and