Section 104(3) in The Gujarat Municipalities Act, 1963
(3)When a municipality has by a resolution passed under sub-section (2) decided to levy any tax or to increase or reduce the amount or rate at which any tax is leviable, the municipality shall publish in the municipal borough the resolution together with notice specifying a date, which shall not be less than one month from the date of publication of such notice, from which the tax shall be levied or the amount or rate at which any tax is leviable shall be increased or reduced. The tax shall thereupon be levied or as the case may be, the amount or rate thereof shall be increased or reduced from the date specified in such notice.
