Section 104 in The Gujarat Municipalities Act, 1963
104. Municipalities empowered by State Government to levy tax or vary amount or rate of tax.
(1)The State Government may, by notification in the Official Gazette, empower any municipality to levy any tax or to increase or reduce the amount or rate of any tax levied under section 99 within such maximum and minimum limits either as to the amount or the rate as may be specified in such notification.(2)Notwithstanding any resolution or rule under section 101 specifying the amount or rate at which such tax is leviable, any municipality empowered under sub-section (1), may, by a resolution passed at a general meeting decide to levy such tax or increase or reduce the amount or rate at which such tax is leviable.(3)When a municipality has by a resolution passed under sub-section (2) decided to levy any tax or to increase or reduce the amount or rate at which any tax is leviable, the municipality shall publish in the municipal borough the resolution together with notice specifying a date, which shall not be less than one month from the date of publication of such notice, from which the tax shall be levied or the amount or rate at which any tax is leviable shall be increased or reduced. The tax shall thereupon be levied or as the case may be, the amount or rate thereof shall be increased or reduced from the date specified in such notice.(2)Assessment of any Liability to taxes on Buildings or Lands
