Gujarat Provincial Municipal Corporations Act, 1949
(1) Notwithstanding anything contained in clause (c) of section 129, in the case of the Municipal Corporation of the City of Baroda and the Municipal Corporation of the City of Surat, for a period of [four years] from the 1st April, 1967, the rate of general tax leviable under the said clause (c) may not be less than seven per cent. of the [rateable value] of the lands and buildings in the City. [ (1A) Notwithstanding anything contained in clause (c) of section 129 and in sub-section (1), in the case of the Municipal Corporation of the City of Baroda, [for a period of two years from the 1st April 1971] the rate of general tax leviable under the said clause (c) may not be less than seven per cent. of the rateable value of the lands and buildings in the City.] (2) Any action taken before the commencement of the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1967 (thereinafter referred to as "the Amendment Act") by a corporation to which sub-section (1) applies for the purpose of imposing the taxes specified in sub-section (1) of section 127 for the official year commencing on the 1st April 1967 shall no deemed to have been validly taken as if the Amendment Act had been in force when such action was taken.]