Section 413 in The Gujarat Provincial Municipal Corporations Act, 1949
413. Unappealed values and taxes and decisions on appeal to be final.
(1)Every rateable value fixed under this Act against which no complaint is made as hereinbefore provided, and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinbefore provided, and the decision of the Judge aforesaid upon any appeal against any such value or tax if no appeal is made therefrom under section 411 and if such appeal is made the decision of the [Civil Appellate Court] [These words were substituted for the words 'District Court' by Gujarat 8 of 1968, Section 8(2) (w.e.f. 30-03-1968).] in such appeal shall be final.(2)Effect shall be given by the Commissioner to every decision of the said Judge on any appeal against any value or tax.IV. Appeals to the Judge and the [Civil Appellate Court] [These words were substituted for the words 'District Court' by Gujarat 8 of 1968, Section 8(2) (w.e.f. 30-03-1968).]
