- Unless there is anything repugnant in the subject or context-(1)"Annual letting value" means-(a)[ in the City of Ahmedabad, the rateable value of buildings or lands as determined in accordance with the provisions of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);] [Sub-clause (a) was substituted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.](b)in the other Municipal areas, the annual letting value of buildings or lands as determined in accordance with the provisions of [* * * *] [The words 'section 78 of the Bombay Municipal Boroughs Act, 1925, or' omitted by Bombay 37 of 1953, section 8(3).] section 63 of the Bombay District Municipal Act, 1901 (III of 1901), [* * * *] [The words 'as the case may be' omitted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.](c)in the [area of the cantonment of Ahmedabad,] [These words were substituted for the words 'areas of the Cantonments of Ahmedabad, Poona and Kirkee' by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.] the annual value as defined by section 64 of the Cantonments Act, 1924 (II of 1924):Provided that if in any case the property tax is assessed on any building or land on its capital value, such percentage of the capital value as may be determined by the [State] [This word was substituted for the word 'Provincial' by the Gujarat Adaptation of Laws (State and Concurrent) Subjects) Order, 1960.] Government shall be deemed to be the annual letting value.(2)"Buildings" and "lands" have the same meanings as they have in [* * *] [The words 'the Bombay Municipal Corporation Act' were deleted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.], [the Bombay Provincial Municipal Corporations Act, 1949,] [These words and figures were inserted by Bombay 37 of 1953, section 8(2).] [* * *] [Deleted by the Gujarat Adaptation of Laws (State and Concurrent) Subjects) Order, 1960.], the Bombay District Municipal Act, 1901 (III of 1901), or the Cantonments Act, 1924 (II of 1924), as the case may be;(2A)[ "City of Ahmedabad [* * *] [Sub-clause (a) was inserted by Bombay 37 of 1953.] means the City of Ahmedabad [* * *] [The words 'and the City of Poona' were deleted by the Gujarat Adaptation of Laws (State and Concurrent) Subjects) Order, 1960.] as constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);](3)"Urban Immovable Property Tax leviable under the provisions of section 22;(4)"Municipality" includes a Notified Area Committee;(5)"Municipal area" means an area within the limits of a municipality;(6)"Prescribed" means prescribed by rules;(7)[ "Property tax" means in the City of Ahmedabad, the general tax levied under section 132 of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949) and in other municipal area and in the area of the Cantonment of Ahmedabad, a tax or rate on buildings or lands or a tax or rate in the form of such tax or rate on buildings or lands levied under the Bombay District Municipal Act, 1901 (Bombay III of 1901), or the Cantonments Act, 1924 (II of 1924), as the case may be;] [Clause (7) was substituted by the Gujarat Adaptation of Laws (State and Concurrent) Subjects) Order, 1960.](8)"Rules" means rules made under section 29.
