Section 139(1) in The Gujarat Municipalities Act, 1963
(1)Every entry in the assessment list made under the provisions of this Act against which no objection is made as hereinafter provided, and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinafter provided, and, subject to the provisions of sub-section (3) of section 138 the decision of the Magistrate or Bench of Magistrates upon any appeal shall be final.
