State Act
141C
Section 141C. 2[Property taxes] on what builidings and lands to be levied.
The Gujarat Provincial Municipal Corporations Act, 1949
Act no. 59 of 19491949In forceGujarat (State Act)
141C. The 2[property taxes] shall be levied in respect of all buildings and lands in the City except the buildings and lands vesting in the Government and used solely for the public purpose and not used or intended to be used for purpose of trade or profit, or vesting in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the Government or the Corporation, respectively.