Section 111 in The Gujarat Municipalities Act, 1963
111. New assessment need not be prepared every year.
(1)It shall not be necessary to prepare a new assessment-list every year. Subject to the condition that the assessment-list shall be completely revised every four years, the Chief Officer may adopt the [***] [The words 'valuation and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 9.] assessment contained in the list for any year, with such alteration as may be deemed necessary, for the year immediately following.(2)But the provisions of sections 107, 108 and 109 shall be applicable every year as if a new assessment list had been completed at the commencement of the official year.
