Section 108(2) in The Gujarat Municipalities Act, 1963
(2)Objections how to be made. - Objections to the [*] [The words 'valuation and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(2)(i).] assessment of any property in such list shall, if the owner or occupier of such property desires to make a objection, be made by such owner or occupier or any agent of such owner or occupier to the executive committee before the time fixed in the aforesaid public notice, by application in writing, stating the grounds on which the [*] [The words 'valuation or' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(2)(ii).] assessment is disputed; all applications so made shall be registered in a book to be kept by the executive committee for the purpose.