GMA 111 — New assessment list need not be prepared every year

Gujarat Municipalities Act, 1963

Statutory text

(1) It shall not be necessary to prepare a new assessment-list every year. Subject to the condition that the assessment-list shall be completely revised every four years, the chief officer may adopt the [] assessment contained in the list for any year, with such alteration as may be deemed necessary, for the year immediately following.

(2) But the provisions of sections 107, 108 and 109 shall be applicable every year as if a new assessment list had been completed at the commencement of the official year.

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