Gujarat Provincial Municipal Corporations Act, 1949
The Commissioner may, with the approval of the Standing Committee, compound with any livery stable keeper or other person keeping vehicles or horses or bullocks for hire, or with any dealer having stables in which horses are kept for sale on commission or otherwise, for the payment of a lump sum for any period not exceeding one year at a time, in lieu of the tax liable under section 142 which sum livery stable keeper or other person or dealer would otherwise be liable to pay.