Section 179(3) in The Gujarat Municipalities Act, 1963
(3)Where a number or sub-number is put up to any premises or part thereof under the orders of the municipality in accordance with sub-section (1) the expenses of such work shall be payable by the owner of such premises or part thereof, as the case may be.Explanation.-In this section "premises" means any building but does not include only walls, compound walls, fencing, verandahs, fixed platforms, plinths, door-steps or the like.