Section 108(3) in The Gujarat Municipalities Act, 1963
(3)Hearing of objections. - The executive committee, after allowing the applicant an opportunity of being heard in person or by agent, shall-(a)investigate and dispose of the objections,(b)cause the result thereof to be noted in the book kept under sub-section (2), and(c)cause any amendment necessary in accordance with such result to be made in the assessment list:Provided that before any such amendment is made the reasons thereof shall be recorded in the book kept under sub-section (2);Provided further that powers and duties of the executive committee under this subsection may be transferred to any other committee appointed by the municipality or with the permission of the Development Commissioner, to any officer or pensioner of the Government.
