Section 99A in The Gujarat Municipalities Act, 1963
99A. [ Tax on buildings and lands. [Inserted by the Gujarat Municipalities (Amendment) Act, 2007, section 4.]
(1)For the purposes of clause (i) of sub-section (1) of section 99, the tax shall, subject to such exceptions, limitations and conditions hereinafter provided, be levied annually on the buildings or lands situate in the municipal borough area at such rate per square metre of the carpet area of buildings and of the area of lands (hereinafter referred to as "the rate of tax") as the municipality may determine having regard to the factors as the State Government may prescribe by rules.(2)For the purpose of levy of tax on buildings or lands situate within the municipal borough under sub-section (1)-(a)the buildings may be classified into residential buildings and buildings other than the residential buildings; and(b)the municipality may determine one rate of tax for residential buildings and the other rate of tax for buildings other than the residential buildings:Provided that it shall be lawful for the municipality to determine for residential buildings, the carpet area of which does not exceed forty square metres, such rate of tax as is lower than the rate of tax determined for residential buildings generally:Provided further that the rates of tax per square metre of carpet area shall be decided by the municipality with the approval of the Director of Municipalities.(3)In lieu of the tax leviable under sub-section (1) read with sub-section (2), there shall be levied annually on,-(i)residential huts, and(ii)residential tenements in a chawl, each such tenement having carpet area not exceeding twenty-five square metres such amount of tax as the Municipality may determine:Provided that such amount so determined shall not be less than such amount as the State Government may, by notification in the Official Gazette, specify.Explanation. - For the purpose of levy of tax under this section, where an addition is made to an existing building whereby the carpet area of that building is increased, such addition shall be treated as a separate building and the length of the time of its existence shall be computed from the year in which the addition is made.]
