Section 132(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)[The general tax shall be levied in respect of all buildings and lands in the City, the rateable value of which exceeds[six hundred rupees except] [These words were substituted for the words 'The general tax shall be levied in respect of all buildings and lands in the City except' by Gujarat 1 of 1978, Section 3.](a)buildings and lands solely used for purposes, connected with the disposal of the dead;(b)buildings and lands or portions thereof solely occupied and used for public worship or for a public charitable purposes;(c)buildings an lands vesting in the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] used solely for public purposes and not used or intended to be used for purposes of trade or profit or vesting in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the [Government] [This words was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] or the Corporation, respectively.
