Section 147(3) in The Gujarat Municipalities Act, 1963
(3)Apportionment of expenses in default. - If the notice under sub-section (1) is not complied with and such work is executed by the municipality as provided in section 239 the expenses thereby incurred shall be apportioned by the executive committee between such owners in such manner as it may think fit, regard being had, if it deems it necessary to the amount and value of any work, already done by the owners or occupiers of any such lands or buildings.
