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State of Gujarat - Section

Section 24AA in The Gujarat Finance Act, 1932

24AA. [ Collection of the Urban Immovable Property tax and recovery of the penalty to be made by the appropriate municipal authority. [This section was inserted by Bombay 1 of 1940, section 6, read with Bombay 23 of 1948, section 2.]

- The collection of the Urban Immovable Property tax under section 24 and the recovery of the penalty under section 21A on behalf of any municipality shall be made by the appropriate municipal authority appointed to collect the property tax on behalf of such municipality under the law under which such municipality is constituted.]