Section 413(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)Every rateable value fixed under this Act against which no complaint is made as hereinbefore 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 hereinbefore provided, and the decision of the Judge aforesaid upon any appeal against any such value or tax if no appeal is made therefrom under section 411 and if such appeal is made the decision of 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).] in such appeal shall be final.
