Section 129(c) in The Gujarat Provincial Municipal Corporations Act, 1949
(c)a general tax of not less than twelve per cent [but not more than thirty per cent.] [These words were inserted by Gujarat 8 of 1968, Section 4(2)(i) (w.e.f. 30-03-1968).] of their rateable value, which may be levied, if the Corporation so determines on a graduated scale;
