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 Rajkot, for a period of four years commencing on the 19th November, 1973, the rate of general tax leviable under the said clause (c) may not be less than five per cent. of the rateable value of the lands and buildings in the said City and the provisions of the said clause (c) of section 129, shall have effect and shall be deemed to have effect, as if during the said period of four years, the words "five per cent" had been substituted for the words "twelve per cent" in the said clause (c). (2) Anything done or any action taken before the commencement of the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1979 (hereinafter in this sub-section referred to as "the said Act") by the Municipal Corporation of the City of Rajkot for the purpose of levying the tax specified in sub-section (1) at any rate as is or may have been authorised under that sub-section during the period between the 19th November, 1973 and the date of the commencement of the said Act shall be deemed to have been validly done or taken as if this Act as amended by the said Act had been in force when such thing was done or such action was taken; and no such thing done or action taken shall be called in question in any court or before any other authority solely on the ground that such rate of tax was not authorised under the law as in force at the time when such thing was done or such action was taken.]