Section 127(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)The municipal taxes shall be assessed and levied in accordance with the provisions of this Act and the rules.[(4) Nothing in this section shall authorise the imposition of any tax which the [State] [Sub-section (4) of section 127 stood unmodified by the Bombay Adaptation of Laws (State and Concurrent Subjects) Order, 1956.] Legislature has no power to impose in the [State] [This word was substituted for the word 'Province' by the Adaptation of Laws Order, 1950.] under the [Constitution] [This word was substituted for the portion 'Government' of India Act, 1935, by the Adaptation of Laws Order, 1950.]].
