Section 149(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)Any sanction given by the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government under sub-section (2) shall become operative on such date not earlier than one month from the date of the sanction as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government shall specify in the order of sanction, and the Corporation shall be competent to levy the tax covered by the sanction as from the date so specified.
