Section 108(6) in The Gujarat Municipalities Act, 1963
(6)Authenticated list how far conclusive:-Subject to such alteration as may be made therein under the provisions of section 109 and to the result of any appeal or revision made under section 138 the entries in the assessment-list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of section 109 shall be accepted as conclusive evidence-(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(ii)for the purpose of the tax for which such assessment-list has been prepared, of the amount of the tax leviable on such buildings or lands or both buildings and lands in any official year in which such list in force.
