Gujarat Provincial Municipal Corporations Act, 1949
(1) There shall be given a rebate of fifteen per cent. of the amount of [General tax] leviable on buildings,- (a) to which private water supply is not furnished from, or which are not connected by means of communication pipes with, any municipal water works, or (b) which are not situate in any portion of the City in which the Commissioner has given public notice that the Corporation has arranged to supply water from municipal water works by means of private water connections or public stand posts, fountains or by any other means. (2) There shall be given a rebate of twenty per cent. of the amount of [General tax] leviable in respect of a cellar or any floor other than a ground floor, of a building other than residential.