Section 100(1) in The Gujarat Municipalities Act, 1963
(1)The Government or the district panchayat or taluka panchayat concerned shall pay to the municipality annually in lieu of tax on buildings from which the buildings vesting in Government or in district panchayats or taluka panchayats are exempted by clause (a) [***] [The words, brackets and letter 'or (b)' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 5(l)(a).] of the proviso to sub-section (1) or section 99, a sum ascertained in the manner provided in [sub-section (3)] [Substituted for 'sub-sections (2) and (3)' by the Gujarat Municipalities (Amendment) Act, 2007, section 5( 1) (b).].[***] [Sub-section (2) deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 5(2).]