The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1964.

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tt:br 6ujaritt 60\Jrrnmrnr 6a1ette 
EXTRAORDINARY 

Vol. V] 

PUBLISHED BY AUTHORITY 

WEDNllSDAY, JANUARY 2~, 1964/MAGHA 9. 1885 

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Separate paalnl Is liven lo this part In order ~hat ii may be 

llfll at a_~ cOiaplhitle& ·---"°'=-' . - - ---.. ---.- - -

PART IV 
Adi ot.. the" Gujarat Legislature and Ordinances promulgated. 

and Regolations made fJy tbe Governor. 

The following Act of the· Gujatat Legislature, having been assented to by 
the Governor on the 26th January 1964, is hereby published for general in· 
fummtion. 

. 
AKBAR S. SARELA, 

S@cretazy to the Government of Gujarat, 
Legal Department. 

GUJAllA1' ACi' NO. Z OF 1964, 

f Pint publis'hdd;- after having tetefved the assent of th() G~ernor in tlle 
Gujdrat Goventmtnt Gazette on· tlie 29th January f9"64 J. 

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An Aet to validate· the· in'IJXfsitiOn· and Collection of taxes oC rates itil.'posed by 

_m\:micipafities· fu· certain cases. 

It- :il!i hereby enacted· in the Fourteenth Year of the. Repub1ic of India aa 
folTowa :--- , 

t. (1) ',l'hts0 Act may be called the Gujarat Imposition of,_Taxes by Munici· Short t 
palitiee- (Validation:) Act, 1963. and 

commence· 
(2) Ii shall come into- force--at once. ment. · 

. S; I In thls Act, unle~_lf the Context otherwise req\ilies- Dcl'inition~ 

, (1) "8.nnual letting _valutl' mea.na the: annual letting value Or gross allllUal 
letting value o:r rateable "Value of buildingS· and lands- as determined in accor-
dance wit1i.- the. pro1'isions· of the- relevant m1inicipal law; 

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ft.1. ...... 1dliiiti'/lx., JAlfU.U.'f 2~. l~GB4.-9, 1886 

-(2) •l~unicipality" means--

(l) a municipal corporation ~ted for a city, or 
(ff) e. municipality constitdtff\\ for ao municipal; borough or municipal 

district, or 
( ffi) a committee constitute& fai'_ & notified ~ 

under the relevant municipal law; 

(3) "rerevant mu:ilieipal law" :oMtdf.- Bom. 
LIX 

('i) in :relation to a city 88 oonetitoted ~ the- Bombay Provincial of 
Municipal Corporations Act, 194:9, the Bomi.y lrofttolal Municipal Corpo- 1949> 
rations Aot 194.l'-· Bom.. 

' >M LLX 
(ii) in relatio'ir tAJ .!l.•1\:MitidiJi&l bttt.l. of 

- 1949. 

(a) ill th•' -r "'"''<!If llo> S110Wi ti• ilb!l!Mt Licipal llorM- Bom . 
.. 1. .. Act 1926 AVIII 
~ ' ' ' ·of 

• 1926. 
" (b) in the Sau~-·-- llf, -...9'a.M, llM Bombay Municipal Borou- Bom. 

ghs Act, 1925 as adapted and applied to that area, , x ~~II 

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1926. 
(~)- in th& Kut.Ch area. of the. State; the 

Act, lg~5 as applied' to that area; 
Bombaf ~I Boroughs Hom. 

. ' XVIII 

"' (iii) in relation to a municipal district m notified at'ea- 19Z6. 

(•) ih tJr. l'!llttlb•Y .,... of tW SIOt'«, the lrombay Datri~t Muw.ipat Ilom. 
Act, 1901, · - III of 

(b) in the s&urasbti:a area of the State, the Bombay District Muni-
oiJ!hl ~4ot• __ 1W.1.a4 adaj>tM and' applied to that """'· . 

alida.tion of 3. Notwithstanding anything contain~ in ·any. judgment, deoree or order 
~d':!~:.ion of a Court Qr Trib~f· di" arty dtlmt adt116tit)'; tllj f&t· or rat.e assessed or pur­
r texee or :pprt_Wg. tit) ~ve peen a~sed b;fi a muniejpality. &<Itri the-~ lQflfdcipal 
~!!~mi!ftttee lB'w or &Uy rUfee made t~reun4er O;D the b~S ~f i;he aapi."1 .,.8' of a, b'aild-
:i. oertaio ing or land, as the cae'e liiay be, or oil. the basis of i:'irf.:f:t= of such eapi-
..... w. volu"" awl ini~,. call.,.~ "' -ero.i'111 th9 d ~ !1111• 

--before -the-oominenoom.ent;.._ -of-,tbia... -A~ aUll-.M. .0...ed to. have been invalidly 
a.sseued, imposed, collected or recoveted by rea&cin ?f the ~nt beipg. b11sed. 
on th• ""pital valu• cir th• ~ of b· .aiftlill •JM;, i"1I nm lodng· b'dsed 
on the annual letting value, of the building or land, as the case ma} bl!', itiid 
the i.mpoaition, Collection- and recovery of ·the tax Or rate. 90_ MB'l(lllil&B.d the 
ptbVisiods of th'.e rttlee tnade undet the relevant Jll~oiW. law wtd6r '9f'hidi:, the 
~ or rate was so assessed shall be valid and shall be deemed alwa~ to have 
b&&o valid and ehall not be called ill q-1'-.!t oir ~ gi!ttlfud th\111 tbe 
asaessment of the tax or. ~te_o~.~~,,~ia ~ .. ~e ,Ol.P~~ val~, of the b~ 
or land, aa the case mll;r &, Ol' On the bUiil of & pe~ntage of such capital 
value waa-not authorisM· by la.w(alid;~1 im.y trft·dr i'fl'fM: aO alJSessed 
before the comroeneem&ot ot tbil· .tot atlll. -l•·tl!t ~·p<i!dd· j>t!ot ti> ,.&b 
commencement but not oollect:ed· or ~tdi'bMe8- llilMh·C6rftfh'ettdefb.elit!; tday 
be collected and reoovered in acoordanoe with the :relevant _mmiioipa.l law, and 
the rules made thereunder.