Section 133 in The Gujarat Provincial Municipal Corporations Act, 1949
133. Payments to be made to Corporation in lieu of general tax by [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government.
(1)The [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government shall pay to the Corporation [annually by the 31sl day of March in every year] [These words, figures and letters were substituted for the words, figures and letters 'annually in two half yearly instalments payable by the 30th day of September and the 31st day of March in every year' by Gujarat 8 1968, Section 5.] in lieu of the general tax from which buildings and lands vesting in the [State Government] [These word were substituted for the words 'the Crown for the purpose of the Province', by the Adaptation of Laws Order, 1950.] are exempted by clause (c) of sub-section (1) of section 132, a sum ascertained in the manner provided in sub-sections (2) and (3).(2)The rateable value of the buildings and lands in the City vesting in the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] and beneficially occupied, in respect of which, but for the said exemption, general tax would be leviable from the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government shall be fixed by a person from time to time appointed in this behalf by the [State] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] Government with the concurrence of the Corporation. The said value shall be fixed by the said person, with a general regard to the provisions contained in this Act and the rules concerning the valuation of property assessable to property taxes, at such amount as he shall deem to be fair and reasonable. The decision of the person so appointed shall hold good for a term of five years, subject only to proportionate variation, if in the meantime the number or extent of the buildings and lands [in the City vesting in the State Government] [This portion was substituted for the portion 'vesting in the Crown in the City for the purposes of the Province', by the Adaptation of Laws Order, 1950.] materially increases or decreases.(3)The sum to be paid annually to the Corporation by the [State] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] Government shall be eight-tenths of the amount which would be payable by an ordinary owner of buildings or lands in the City, on account of the general tax, on a rateable value of the same amount as that fixed under sub-section (2).Special Provisions Relating to Water and Conservancy Taxes
