Section 99(1)(c) in The Gujarat Municipalities Act, 1963
(c)no tax described in clause (i) and imposed as aforesaid shall, without the express consent of the district paychayats or the taluka panchayat, be leviable in respect of any building or part of any building belonging to, or vesting in, such district panchayat or taluka panchayat and used solely for a public purpose and not used or intended to be used for purposes of profit;