Gujarat Municipalities Act, 1963
(1) When any licence is granted under this Act, or when permission is given thereunder for making any temporary erection or for putting up any projection, or for the temporary occupation of any public street or other land vested in the municipality, the authority grating or giving such licence or permission may charge a fee for the same : Notice to be given to the chief officer of all transfers of title of person primarily liable to payment of tax on buildings or lands. Fees may be charged for certain licences. Provided that when permission is given for putting up a projection, the authority giving such permission may charge every year a recurring fee until the projection is removed. (2) The municipality may charge a higher fee by way of penalty for any erection, or projection, or for the use or occupation of any public street or other land vested in the municipality, by any person without its permission or licence. Such fee shall be leviable irrespective of any other penalty or liability to which the person liable to pay the same may be subject under any other provision of this Act or any other law for the time being in force. The rates of such higher fees shall be determined by rules. (3) A chief officer may also charge such fees as may be fixed by bye-laws under clause (a) of sub-section (1) of section 275 for the use of any such places mentioned in that clause as belong to the municipality. (4) Special provisions relating to certain taxes.