Section 10AA(1) in The Gujarat Rents, Hotel and Lodging House Rates Control Act, 1947
(1)Notwithstanding anything contained in Section 10 and 10-A,-(a)if in [the City of Ahmedabad] the general tax levied under Section 129 of the Bombay Provincial Municipal Corporation Act, 1949, (Bombay LIX of 1949), or in any other area to which clause (1) of Section 10-A applies, a rate or tax on buildings, houses or lands or a rate or tax in the form of such rate or tax on buildings: houses or lands levied under any of the enactments referred to in the said clause (1) in increased after the 31st day of March, 1949, a landlord in respect of any premises situated in any of the said areas and let on or before the said date, shall be entitled, after the commencement of the Bombay Rents, Hotel and Lodging Houses Rates Control (Second Amendment) Act, 1953 (Bombay LXI of 1953) (hereinafter in this section referred to as the "the appointed date"), to make an increase in the rent of the said premises on account of the payment by him of such increase in the rate or tax;(b)a landlord shall be entitled, after appointed date, to make an increase in the rent of any premises situated in any of the said areas and let after the 31st day of March, 1949, on account of the payment by him of any increase in such rate or tax;(c)if a notification has been issued under clause (3) of Section 10-A in respect of any area, a landlord shall entitled, after the appointed dated, to make an increase in the rent of any premises situated in such area on account of the payment by him of an increase in the rate or tax imposed or levied by any local authority for its own purpose on buildings, houses or lands after the date specified in such notification:Provided that the increase referred to in clauses (a), (b) and (c) above shall not exceed-(i)the difference between the amount of the increase paid by the landlord by way of rate or tax and the amount, if any, by which the Urban Immovable Property Tax is reduced after the 31st days of March, 1949; or(ii)five per cent of the standard rent, whichever is less.
