Section 149(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)In the event of the Corporation deciding to levy any of the taxes specified in sub-section (2) of section 127, it shall make detailed provision in so far as such provision is not made by this Act, in the form of rules, modifying, amplifying or adding to the rules at the time in force for the following matters, namely:-(a)the nature of the tax, the rates thereof, the class or classes of persons, articles or properties liable thereto and the exemptions therefrom, if any, to be granted.(b)the system of assessment and method of recovery and the powers exercisable by the Commissioner or other officers in the collection of the tax;(c)the information required to be given of liability to the tax;(d)the penalties to which persons evading liability or furnishing incorrect or misleading information or failing to furnish information may be subjected;(e)such other matters, not inconsistent with the provisions of this Act, as may be deemed expedient by the Corporation:Provided that no rules shall be made by the Corporation in respect of any tax coming under clause (f) of sub-section (2) of section 127 unless the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government shall have first given provisional approval to the selection of the tax by the Corporation.
