Section 127(2)(b) in The Gujarat Provincial Municipal Corporations Act, 1949
(b)[ Subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;] [Added by The Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (10 of 2008).]