Section 10A(4) in The Gujarat Rents, Hotel and Lodging House Rates Control Act, 1947
(4)[ if the general tax levied under Section 129 of the Bombay Provincial Municipal Corporations Act, 1949, (Bombay LIX of 1949), in respect of any premises in any city exceeds the amount paid by any landlord to any local authority on account of a rate or tax on buildings, houses or lands in respect of such premises for the assessment period which included the 31st March, 1949, there .shall be deemed to be an increase in such rate or tax for the purpose of this section.] [This clause was added by Bombay 59 of 1949, section 491, Appendix III.]
