Section 108 in The Gujarat Municipalities Act, 1963
108. Public notice of time fixed for lodging objections.
(1)The Chief Officer, shall at the time of the publication of the assessment list under section 107, give public notice of a date not less than one month after such publication, before which objection to the [****] [The words 'valuation or' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(l)(i).] assessment in such list shall be made; and in all cases in which any property is for the first time assessed or the assessment is increased on account of a change in the [carpet area] [Substituted for 'valuation' by the Gujarat Municipalities (Amendment) Act, 2007, section 8(1)(ii).] he shall also give notice thereof to the owner or occupier of the property if known, and if the owner or occupier of the property is not known, he shall affix the notice in a conspicuous position on the property.(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.(3)Hearing of objections. - The executive committee, after allowing the applicant an opportunity of being heard in person or by agent, shall-(a)investigate and dispose of the objections,(b)cause the result thereof to be noted in the book kept under sub-section (2), and(c)cause any amendment necessary in accordance with such result to be made in the assessment list:Provided that before any such amendment is made the reasons thereof shall be recorded in the book kept under sub-section (2);Provided further that powers and duties of the executive committee under this subsection may be transferred to any other committee appointed by the municipality or with the permission of the Development Commissioner, to any officer or pensioner of the Government.(4)Authentication of list:-As and when in respect of any property the objections made under this section have been disposed of and the amendments required by subsection (3) have been made in the assessment list, the said list so far as such property is concerned shall be authenticated by the signature of the chairman and at least one other member of the executive committee, or if the executive committee's powers and functions under sub-section (3) have been transferred to any other committee or to an officer or pensioner of the Government, by the signatures of not less than two members of such committee or of the officer or pensioner aforesaid; the person or persons so authenticating the list shall certify that no valid objection has been made to the [***] [The words 'valuation and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(3).] assessment of the property contained in the list except in the cases in which amendments have been made therein.(5)Custody and inspection of list. - The list so authenticated shall be deposited in the municipal office, and shall there be open to inspection during office hours to all owners and occupiers of property entered therein or to the agents of such persons, and a notice that it is so open shall be forthwith published.(6)Authenticated list how far conclusive:-Subject to such alteration as may be made therein under the provisions of section 109 and to the result of any appeal or revision made under section 138 the entries in the assessment-list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of section 109 shall be accepted as conclusive evidence-(i)for the purposes of all municipal taxes, [of the assessment under clause (d) of sub-section (1) of section 105] [The words 'of the valuation, or annual letting value on the basis prescribed in the rules' were substituted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(4).] regulating the tax on buildings, lands and both the buildings and lands to which such entries respectively refer, and(ii)for the purpose of the tax for which such assessment-list has been prepared, of the amount of the tax leviable on such buildings or lands or both buildings and lands in any official year in which such list in force.
