Section 105(2) in The Gujarat Municipalities Act, 1963
(2)In assessing a tax on buildings or lands, [where the assessment is determined under clause (d) of sub-section (1), a sum equal to ten percentum of the said assessment] [Substituted for the words, brackets and figure 'where the valuation determined under clause (d) of sub-section (1) is the annual letting value, a sum equal to ten per centum of the said valuation' by the Gujarat Municipalities (Amendment) Act, 2007, section 7(2).] shall be deducted there from in lieu of all allowances for repairs or on any other account whatsoever.
