Gujarat Provincial Municipal Corporations Act, 1949
[Property taxes] shall be levied in respect of all buildings and lands in the City except the buildings and lands vesting in the Government and used solely for the public purpose and not used or intended to be used for purpose of trade or profit, or vesting in the Corporation, in respect of which the said property tax, if levied, would under the provisions hereinafter contained be primarily leaviable from the Government or the Corporation, respectively.