Section 141B(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)For the purposes of [clause (c) of section 141AA, general tax] [Substituted for the words 'sub-section (1) of section 127, property tax' by The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007 (2 of 2007) (w.r.e.f. 09-03-1999).] shall, subject to such exceptions, limitations and conditions hereinafter provided, be levied annually on buildings and lands in the City at such rate per square metre of the carpet areas of buildings and of the areas of lands (hereinafter referred to as "the rate of tax") as the Corporation may determine.
