Section 127(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)For the purposes of this Act, the Corporation shall impose the following taxes, namely:-(a)[ Property taxes either under section 129 or [under section 141AA] [Clause (a) was substituted by Gujarat 3 of 1994, Section 4.](b)a tax on vehicles, boats and animals.[Provided that in the case of a local area constituted to be a City under sub-section (2) of section 3, until the expiry of a period of two years from the appointed day or of such further period not exceeding two years as the State Government at the request of the Corporation for such City may, by notification in the Official Gazette, specify, the provisions of this section shall have effect as if there had been substituted for the words "the Corporation shall impose" the words "the Corporation may impose".] [This proviso was and was deemed always to have been added by Gujarat 5 of 1967, Section 2.]
