Section 101(a) in The Gujarat Municipalities Act, 1963
(a)It shall, by resolution passed at a general meeting, select for the purpose one or other of the taxes specified in section 99 and approve rules, prepared for the purposes of clause (1) of section 271 prescribing the tax selected, and in such resolution and in such rules specify:-(i)the classes of persons or of property or of both, which the municipality proposes to make liable and any exemptions which it proposes to make;(ii)the amount or rate at which the municipality proposes to assess each such class;(iii)in the case of a tax on buildings or lands or the both, [the manner of assessment of such tax to be imposed] [Substituted for the words 'the valuation on which such tax is to be imposed' by the Gujarat Municipalities (Amendment) Act, 2007, section 6.];(iv)all other matters which the State Government may require to be specified therein.
