Gujarat Provincial Municipal Corporations Act, 1949
All sums due to the said municipality or local authority for the area which has been constituted a City, whether on account of any tax or any other account shall be recoverable by the Commissioner for the said City and for the purpose of such recovery he shall be competent to take any measure or institute any proceeding which it would have been open to the authority of the said municipality or local authority to take or institute, if this Act had not come into operation and the said area had not been constituted to be a City. (2) All proceedings pending before any authority of the said municipality or local authority on the said day which under the provisions of this Act are required to be instituted before or undertaken by the Commissioner shall be transferred to and continued by him and all other such proceedings shall, so far as may be, be transferred to and continued by such authority before or by whom they have to be instituted or undertaken under the provisions of this Act. (3) All appeals pending before any authority of the said municipality or local authority on the said date shall, so far as may be practicable, be disposed of as if the area was constituted to be a City when they were filed. (4) All prosecutions instituted by or on behalf of the said municipality or local authority and all suits and other legal proceedings instituted by or against the said municipality, local authority or any officer of the said municipality or local authority pending on the said date shall be continued by or against the Commissioner or the Corporation for the said City, as the case may be, as if the area was constituted to be a City when such prosecution, suit or proceeding was instituted. (h) atleast seven clear days, notice shall ordinarily be given of every meeting other than an adjourned meeting, but in cases of urgency any such meeting may be called, except for the purpose of considering an annual budget estimate, in pursuance or a written requisition signed by not less than four members of the Standing Committee, upon a notice of not less than three clear days; of adjourned meetings such previous notice shall be given as shall be practicable having regard to the period of the adjournment; (i) every notice of a meeting shall specify the time and place at which such meeting is to be held and the business to be transacted thereat other than questions under section 44 and shall be given by Municipal Secretary by advertisement in atleast one local newspaper having a substantial circulation and, as far as practicable, a copy of such notice shall be sent by ordinary post to the last known address of every councillor; (j) any councillor who desires at any meeting to bring forward any business, other than any questions under section 44, or to make any substantive proposition which is not already specified in the notice of such meeting, shall give written notice of the same to the Municipal Secretary atleast three clear days before the fixed for the meeting and a supplementary announcement of the business or propositions, of which notice has been so given, shall be given by the said Secretary in a local newspaper not later than the day previous to the meeting. (k) except at a meeting called on a requisition of urgency or at the discussion at any meeting of a budget-estimate, no business shall be transacted at any meeting other than the business specified in the notice published under clause (i) and any questions asked under section 44 or urgent business not specified in the said notice which the Standing Committee, Transport Committee or the Commissioner deem it expedient to bring before the meeting and no substantive proposition shall be made or discussed which is not specified in the said notice or in the supplementary announcement, if any, published under clause (j) or which is not in support of the recommendation of the Standing Committee, Transport Committee or Commissioner with reference to any urgent business brought by any of those authorities respectively before the meeting: Provided that no such urgent business as aforesaid shall be brought before any meeting, unless atleast three-fourths of the councillors present at such meeting, such three-fourths being not less than one-fourth of the whole number of councillors, assent to its being brought forward thereat; (l) at a meeting called on a requisition of urgency and during the discussion at any meeting of a budget estimate, no business shall be transacted and no substantive proposition shall be made or discussed which does not directly relate to the business for which the urgent meeting was called, or to the budget estimate, as the case may be; and no proposition involving any change in the taxes which the Standing Committee propose to impose or the fares or charges which the Transport Committee proposes to levy or an increase or decrease of any item of expenditure in a budget-estimate, shall be made or discussed at any meeting at which such budget estimate is under consideration, unless such proposition is specified in the notice of the meeting published under clause (i) or in the supplementary announcement, if any, published under clause (j) or unless, in the case of an adjourned meeting, each of the conditions mentioned in the proviso to clause (m) has been fulfilled; (m) any meeting may, with the consent of a majority of the councillors present, be adjourned from time to time to a later hour on the same day or to any other day, but no business shall be transacted and, except as is hereinafter provided, no proposition shall be discussed at any adjourned meeting other than the business or propositions remaining undisposed of at the meeting from which the adjournment took place: Provided that at any adjourned meeting at which a budget estimate is under consideration a proposition involving any change such as is described in clause (l) may be made and discussed notwithstanding that such proposition is not one remaining undisposed of at the meeting from which the adjournment took place, if each of the following conditions has been fulfilled, namely: (i) that written notice of such proposition has been given at the meeting from which the adjournment took place; (c) the Chairman of the Standing Committee shall, upon a written requisition signed by the Commissioner, call a special meeting of the said Committee within twenty-four hours for the transaction of any business which in the opinion of the Commissioner, cannot be delayed until the next ordinary meeting of the said Committee; (d) no business shall be transacted at a meeting of the Standing Committee unless atleast five members are present from the beginning to the end of such meeting; (e) every meeting of the Standing Committee shall be presided over by the Chairman, if the Chairman is present at the time appointed for holding the meeting and if the Chairman is absent by such one of the members present as may be chosen by the meeting to be chairman for the occasion; (f) every question shall, except as otherwise provided in this Act, be decided by a majority of votes of the members of the Standing Committee present and voting on that question, the presiding authority having a second or casting vote when there is an equality of votes; (g) a sub-committee may elect a chairman of its meetings, and if no such chairman is elected or if he is not present at the time appointed for holding any meeting, the members of the sub-committee present shall choose one of its member to be chairman of such meeting; (h) sub-committees may meet and adjourn as they think proper, but the Chairman of the Standing Committee may, whenever he thinks fit, and shall, upon the written request of not less than two members of a sub-committee, call a special meeting of such sub-committee; (i) questions at any meeting of a sub-committee shall be decided by a majority of votes of the members present, and in case of an equality of votes, the chairman of the meeting shall have a second or casting vote, but no business shall be transacted at any such meeting unless atleast two-thirds of the members of the sub-committee are present from the beginning to the end thereof; (j) a minute shall be kept by the Municipal Secretary of the names of the members present and of the proceedings at each meeting of the Standing Committee and at each sub-committee's meetings in a book to be provided for this purpose, which shall be signed at, and by the presiding authority of, the next ensuing meeting. (b) the rateable value of each such [building or land or as the case may be, premises] determined in accordance with the provisions of this Act and the rules; (c) the name of the person primarily liable for the payment of the property taxes, if any, leviable on each such building or land [or as the case may be, premises]; (d) if any such building or land [or as the case may be, premises] is not liable to be assessed to the general tax, the reasons of such non-liability; (e) when the rates of the property-taxes to be levied for the year have been duly fixed by the Corporation [and either the period] fixed by public notice, as hereinafter provided, or the receipt of complaints against the amount of rateable value entered in any portion of the assessment book has expired, [or the complaint if any, made against any entry has been disposed of in accordance with the provisions hereinafter contained], the amount at which each building or land [or premises] entered in such portion of the assessment-book is assessed to each of the property-taxes, if any,leviable therein; (f) if under section 134 or 135, a charge is made for water supplied to any building or land [or premises] by measurement, or the water-tax or charge for water by measurement is compounded for, or if, under section 137, the conservancy tax for any building or land [or premises] is fixed at a special rate the particulars and amount of such charge, composition or rate; (g) such other details, if any, as the Commissioner from time to time thinks fit to direct.