Section 99A(1) in The Gujarat Municipalities Act, 1963
(1)For the purposes of clause (i) of sub-section (1) of section 99, the tax shall, subject to such exceptions, limitations and conditions hereinafter provided, be levied annually on the buildings or lands situate in the municipal borough area at such rate per square metre of the carpet area of buildings and of the area of lands (hereinafter referred to as "the rate of tax") as the municipality may determine having regard to the factors as the State Government may prescribe by rules.
