Gujarat Panchayats Act, 1993
All rules sanctioned under section 212 shall be published in the prescribed manner by the taluka panchayat in the taluka and by district panchayat in the district for which they are made, and the tax as described in the rules so published shall, from the date specified in the notice under that section (such date not being less than one month from the publication of such notice), be imposed accordingly: Provided that— (a) a tax leviable by the year— (i) shall not come into force except on one of the following dates, that is to say, 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 (ii) 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, the panchayat shall publish such further detailed rules as may be required, prescribing the mode of levying and recovering the tax therein specified, and the dates on which the tax or the instalments (if any) thereof, shall be payable; and (c) if the levy of a tax, or of a special portion of tax, has been sanctioned for a fixed period only, the levy shall cease at the conclusion of that period, except as regards any unpaid arrears which have become due during the period.