Section 149(4) in The Gujarat Provincial Municipal Corporations Act, 1949
(4)The Corporation and the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government shall take such steps as may be practicable to ensure that the date specified in the order of sanction is the first day of April, unless the sanction is given in pursuance of a proposal for supplementary taxation under section 150:Provided that nothing in sub-section (4) shall affect the power of the Corporation to levy a tax as from a date later than the first day of April if the sanction of the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government is not given by the first day of March immediately preceding and if the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government in the order of sanction specifies a date later than the first day of April for the commencement of the levy of the tax.
