Section 109(3) in The Gujarat Municipalities Act, 1963
(3)Effect of amendment. - An entry or alteration made under this section shall, subject to the provisions of section 138, have the same effect as if it had been made in the case of a building constructed, altered, added to or reconstructed on the day on which such construction, alteration, addition or reconstruction was completed or on the day on which the new construction, alteration addition or reconstruction was first occupied whichever first occurs, or in other cases on the earliest day in the current official year on which the circumstances justifying the entry or alteration existed; and the tax or the enhanced tax, as the case may be, shall be levied in such year in the proportion which the remainder of the year after such day bears to the whole year.
