Gujarat Municipalities Act, 1963
(1) When a tax on building or land or both is imposed, the chief officer shall cause an assessment list of all buildings or lands or lands and buildings in the municipal borough to be prepared containing- (a) the name of the street or division in which the property is situate; (b) a description of the property sufficient for identification; (c) the names of the owner and occupier, if known; [(d) the assessment based on the carpet area and of the area of land of the property made in accordance with sub-section (1) of section 99A;] and (e) the amount of the tax assessed thereon. (2) In assessing a tax on buildings or lands, [where the assessment determined under clause (d) of sub-section (1), a sum equal to ten percentum of the said assessment] shall be deducted there from in lieu of all allowance for repairs or on Municipalities empowered by State Government to levy tax or vary amount or rate of tax. Preparation of an assessment list. any other account whatsoever. (3) For the purpose of preparing such assessment list, the chief officer or any person acting under his authority may inspect any building or land in the municipal borough and on the requisition of the chief officer, the owner or occupier of any such building or land shall, within such reasonable period as shall be specified in the requisition, be bound to furnish a true return, to the best of his knowledge or belief and subscribed with his signature, of the name and place of abode of the owner or occupier or of both and [the carpet area of such building and the area of land].