Section 212(3) in The Gujarat Panchayats Act, 1993
(3)Any inhabitant of the taluka or, as the case may be, district objecting to the imposition of the said tax or fee, or to the amount or rate proposed, or to the class of persons or property to be made liable therefore or to any exemptions proposed, may, within one month from the publication of the said notice, send his objections in writing to the taluka panchayat or, district panchayat, as the case may be, and the panchayat shall take all such objections into consideration, or shall authorise a committee of its members to consider and report on them.
