Section 108(1) in The Gujarat Municipalities Act, 1963
(1)The Chief Officer, shall at the time of the publication of the assessment list under section 107, give public notice of a date not less than one month after such publication, before which objection to the [****] [The words 'valuation or' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 8(l)(i).] assessment in such list shall be made; and in all cases in which any property is for the first time assessed or the assessment is increased on account of a change in the [carpet area] [Substituted for 'valuation' by the Gujarat Municipalities (Amendment) Act, 2007, section 8(1)(ii).] he shall also give notice thereof to the owner or occupier of the property if known, and if the owner or occupier of the property is not known, he shall affix the notice in a conspicuous position on the property.
