Section 129(2) in The Bombay Provincial Municipal Corporations Act, 1949
(2)Any action taken before the commencement of the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1967 (Gujarat I of 1967) (hereinafter referred to as "the Amendment Act") by a corporation to which sub-section (1) applies for the purpose of imposing the taxes specified in sub-section (1) of section 127 for the official year commencing on the 1st April 1967 shall be deemed to have been validly taken as if the Amendment Act had been in force when such action was taken.][129B. Temporary reduction in minimum rate of general tax in respect of Corporation of Rajkot and validation of action taken. - (1) Notwithstanding anything contained in clause (c) of section 129, in the case of the Municipal Corporation of the City of Rajkot, for a period of four years commencing on the 19th November, 1973, the rate of general tax leviable under the said clause (c) may not be less than five per cent, of the rateable value of the lands and buildings in the said City and the provisions of the said clause (c) of section 129, shall have effect and shall be deemed to have had effect , as if during the said period of four years, the words "five per cent", had been substituted for the words "twelve per cent", in the said clause (c).