Section 141E(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)There shall be given a rebate of twenty per cent, of the amount of [general tax] [Substituted for the words 'property tax' by The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007 (2 of 2007) (w.r.e.f. 09-03-1999), section 7.] leviable in respect of a cellar or any floor other than a ground floor, of a building other than residential.
