Section 413(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)Effect shall be given by the Commissioner to every decision of the said Judge on any appeal against any value or tax.IV. Appeals to the Judge and the [Civil Appellate Court] [These words were substituted for the words 'District Court' by Gujarat 8 of 1968, Section 8(2) (w.e.f. 30-03-1968).]
