Gujarat Municipalities Act, 1963
(1) When any building or any portion of a building which is liable to the payment of a tax on building or lands or both is demolished or remove, otherwise than by order of the executive committee, the person primarily liable for the said payment of the tax shall give notice thereof in writing to the chief officer. (2) Until such notice is given the person aforesaid shall continue to be liable to pay every such tax as he would have been liable to pay in respect of such building, if the same, or any portion thereof, had not been demolished or removed. (3) Nothing in this section shall apply in respect of a building or portion of a building which has fallen down or been burnt down.