Gujarat Municipalities Act, 1963
Rules sanctioned under section 103 with the modifications if any, subject to which the sanction is given shall be published by the municipality in the municipal borough, together with a notice reciting the sanction and the date and serial number thereof; and the tax as prescribed by the rules so published shall, from a date which shall be specified in such notice and which shall not be less than one month from the date of publication of such notice, be imposed accordingly : Payment to be made to the municipality in lieu of a tax on buildings by the Government or district panchayat or taluka panchayat concerned. Provided that- (a) a tax leviable by the year shall not come into force except on one of the following days, namely, the first day of April, the first day of July, the first day of October or the first day of January in any year; and if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing ; (b) on or before the day on which a notice is issued under this section, the municipality shall publish such further detailed rules as may be required and as may have been approved by the State Government under clause (a) of the proviso to section 271, prescribing the mode of levying, and recovering the tax herein specified and the dates on which it or the instalments, if any, thereof shall be payable : (c) if the levy of a tax, or of a special portion of a tax, has been sanctioned for a fixed period only, the levy shall cease at the conclusion of that period, except so far as regards unpaid arrears which may have become due during that period.