Section 454(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)[ The Corporation may make rules either prospectively or retrospectively for the purposes of levy of [property taxes under section 141AA] [Sub-section (2) was added by Gujarat 3 of 1999, Section 6(a) (w.e.f. 01-04-1999).],Provided that while making any rules under this sub-section, no provision for breach thereof under section 468, shall be made retrospectively]:Provided further that if any rule regulating the punishment of an offence is altered or amended the punishment awarded under such altered or amended rule shall not exceed the maximum provided in section 468.
