Section 112(1) in The Gujarat Municipalities Act, 1963
(1)When in any year a new assessment-list is prepared or a list is revised or the [***] [The words 'valuation and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 10.] assessment contained in the list for the year immediately preceding is adopted with or without alteration, such new revised or adopted assessment list shall be authenticated in the manner provided by section 108 at any time not later than the thirty-first day of July of the official year to which the list relates, and if it is not so authenticated, then the State Government, shall appoint such person or persons as it thinks fit [to prepare, revise or adopt and authenticate the assessment list and thereupon such person or persons shall duly prepare, revise or adopt, or as the case may be, authenticate] [These words were substituted for the words 'to authenticate the assessment list, and thereupon such person or persons shall duly authenticate' by Gujarat 3 of 1968, section 6.] such list at any time before the last day of the official year to which such list relates, and sections 105 to 108 or section 111 shall, so far as may be necessary, apply to the preparation, revision or adoption of the list, as the case may be, by the person or persons appointed by the State Government to authenticate the list.
