Section 229(1)(b) in The Gujarat Municipalities Act, 1963
(b)Improvement expenses. - where an order or requisition has been passed under sub-section (1) of section 147, sub-section (1) of section 149, sub-section (2) or (8) of section 155, or under sections 160, 162, 167 or 168 or where permission has been given under section 164, or where an arrangement has been made under proviso (a) of this sub-section, the municipality may without prejudice to any other powers under this Act, if it thinks fit, declare any expenses incurred by the municipality in the execution of such order or in the carrying out such requisition, permission or arrangement to be improvement expenses. Improvement expenses shall be a charge upon the premises or land, and shall be levied in such instalments as the municipality may decide, including interest at the rate of seven and a half percent, per annum, and shall be recoverable in the manner described in sub-sections (2) and (3).