Section 141B(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)The rate of tax determined under sub-section (1) read with sub-section (2) shall not-(a)in respect of residential buildings, be less than ten rupees per square metre of carpet area and more than forty rupees per square metre of carpet area, and(b)in respect of buildings other than residential, be not less than twenty rupees per square metre of carpet area and more than eighty rupees per square metre of carpet area.
