State Act

The Gujarat Finance Act, 1932

29. (1) The 71[State] Government may make rules for carrying out the purposes of this Part. (2) Without prejudice to the generality of the foregoing provision such rules shall provide for the following matters :- (a) the manner in which the Urban Immovable Property tax shall be 72** collected in any municipal area a which no property tax is levied ; (b) the amount of rebate to which a municipality or other authority would be entitled under section 25 for the cost of collection of the Urban Immovable Property tax ; (c) the time at and the manner in which the amount of the Urban Immovable Property tax collected shall be paid to the 71[State] Government; (d) the portion of the Urban Immovable Property tax which shall be refunded or remitted, and the manner in which, and the conditions subject to which, such remission or refund shall be granted ; (e) such other matters which in the opinion of the 71[State] Government are required to be prescribed by rule (3) The rules made under this section shall be subject to the condition of previous publication.