Section 132(1)(c) in The Gujarat Provincial Municipal Corporations Act, 1949
(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.