Gujarat Rent Act (Bombay Rents, amended 2001), 2001
(1) Notwithstanding anything contained in sections 10 and 10A,— (a) [if in the City of Ahmedabad] the general tax levied under section 129 of the Bombay Provincial Municipal Corporations Act, 1949, or in any other area to which clause (1) of section 10A applies, a rate or tax on buildings, houses or lands or a rate or tax in the form of such rate or tax on buildings, houses or lands levied under any of the enactment referred to in the said clause (1) is increased after the 31st day of March, 1949, a landlord, in respect of any premises