Section 105(1) in The Gujarat Municipalities Act, 1963
(1)When a tax on building or land or both is imposed, the Chief Officer shall cause an assessment list of all buildings or lands or lands and buildings in the municipal borough to be prepared containing-(a)the name of the street or division in which the property is situate;(b)a description of the property sufficient for identification;(c)the names of the owner and occupier, if known;(d)[ the assessment based on the carpet area and of the area of land of the property made in accordance with sub-section (1) of section 99A] [Substituted by the Gujarat Municipalities (Amendment) Act, 2007, section 7(1).]; and(e)the amount of the tax assessed thereon.
