Gujarat Provincial Municipal Corporations Act, 1949
Notwithstanding any judgment, decree or order of any Court or Tribunal, all cess on land revenue and water-rate levied, assessed or collected after the repeal of the Bombay Local Boards Act, 1923 and before the date of the coming into force of the Bombay Provincial Municipal Corporations (Gujarat Amendment) Ordinance, 1978 (hereinafter in this section referred to as "the Ordinance") in any area which at any time during the period after such repeal and before the said date formed part of a City under this Act shall be deemed to have been validly levied, assessed or collected in accordance with law as if— (i) the provisions of this Act as amended by the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1979 (hereinafter in this section referred to as "the said Act") relating to the levy, assessment and collection of such cess formed part of this Act at any material time when such cess was levied, assessed or collected; (ii) all notifications, rules and orders relating to the levy, assessment and collection of such cess had been issued or made under this Act and had been in force, at any such time; (iii) the rate at which the cess levied, assessed or collected at any such time had been the rate specified in this Act, and accordingly any such cess levied or assessed before the date of the coming into force of the Ordinance, but not collected before such date may be recovered (after assessment of the cess where necessary) in the manner provided in this Act as amended by the said Act: (c) a tax on dogs ; [(cc) a tax on entertainments;] (d) a theatre tax; (e) a toll on animals and vehicles [ *] entering the City; *[ (f) any other tax [(not being a tax on professions, trades, callings and employment)] [[(* * )] [ or octroi ] which the [ State ] Legislature has power under the [Constitution] to impose in the [State]. [ (2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958.] (3) The municipal taxes shall be assessed and levied in accordance with the provisions of this Act and the rules. *[ (4) Nothing in this section shall authorise the imposition of any tax which the [State] Legislature has no power to impose in the [State] under the [Constitution].