Section 21B in The Gujarat Provincial Municipal Corporations Act, 1949
21B. Circumstances in which assessment book may be prepared, completed etc., after the expiry of year to which it relates. - Nothing in the foregoing provisions of this Chapter shall affect the preparation and completion of the assessment-book or of any part thereof or of any entry therein after the expiry of the year to which it relates, if such preparation or completion was not possible before the expiry of the year on account of any order of a court or any other competent authority, and the levy, collection and recovery of any tax based on such assessment-book, part or as the case may be entry shall not be called in question merely on the ground that the assessment-book, part, or as the case may be, entry was not prepared or completed during the year to which it relates.]
Special Provisions Regarding Tax on Vehicles, Boats and Animals
