Section 99(1)(d) in The Gujarat Municipalities Act, 1963
(d)no special sanitary cess shall be leviable in respect of any private latrines, premises or compounds unless and until the municipality has-(i)made provision for the cleaning thereof by manual labour, or for conducting or receiving the sewage thereof into municipal sewers, and(ii)issued either severally to the person to be charged, or generally to the inhabitants of the borough or part of the borough to be charged with such cess, one month's notice of the intention of the municipality to perform such cleaning and to levy such cess;