Gujarat Provincial Municipal Corporations Act, 1949
(1) Where any person aggrieved by an order fixing or charging any rateable value or tax under this Act desires that any matter in difference between him and the other parties interested in such order should be referred to arbitration, then, if all such parties agree to do so, they may, at any time within fifteen days after the accrual of the cause of complaint, apply to the Judge for an order of reference on such matter and on such application being made, the provisions of the Arbitration Act, 1940 relating to arbitration in suits shall, so far as they can be made applicable apply to such application and the proceedings to follow thereon, as if the said Judge were a Court within the meaning of that Act and the application were an application made in a suit. (2) An application for an order of reference to arbitration as aforesaid may also be made during the pendency of any appeal under section 406, at any time before a decision is given in such appeal and thereupon the provisions of sub-section (1) shall apply as if such application were an application under sub-section (1).