Gujarat Provincial Municipal Corporations Act, 1949
(1) The '[State] Government shall pay to the Corporation '[annually by the 31st day of March in every year] in lieu of the general tax from which buildings and lands vesting in the '[State Government] are exempted by clause (c) of sub-section (1) of section 132, a sum ascertained in the manner provided in sub-sections (2) and (3). (2) The rateable value of the buildings and lands in the City vesting in the '[Government] and beneficially occupied, in respect of which, but for the said exemption, general tax would be lievable from the '[State] Government shall be fixed a person from time to time appointed in this behalf by the '[State] Government with the concurrence of the Corporation. The said value shall be fixed by the said person, with a general regard to the provisions contained in this Act and the rules concerning the valuation of property assessable to property taxes, at such amount as he shall deem to be fair and reasonable. The decision of the