The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963

{
    "id": 16796,
    "slug": "the-gujarat-imposition-of-taxes-by-municipalities-validation-act-1963",
    "title": "The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963",
    "short_title": "The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963",
    "act_number": "Gujarat Act No. 2 of 1964",
    "act_year": 1963,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"annual letting value\" means the letting value or gross annual letting value or rateable value of buildings and lands as determined in accordance with the provisions of the relevant municipal law;\n(2) \"municipality\" means-\n(i) a municipal corporation constituted for a city, or\n(ii) a municipality constituted for a municipal borough or municipal district, or\n(iii) a committee constituted for a notified area, under the relevant municipal law;\n(3) \"relevant municipal law\" means-\n(i) in relation to a city as constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);\n(ii) in relation to a municipal borough-\n(a) in the Bombay area of the State, the Bombay Municipal Boroughs Act, 1925 (Bombay XVIII of 1925);\n(b) in the Saurashtra area of the State, the Bombay Provincial Municipal Boroughs Act, 1925 (Bombay XVIII of 1925) as adapted and applied to that area;\n(c) in the Kutch area of the State, the Bombay Provincial Municipal Boroughs Act, 1925 (Bombay XVIII of 1925);\n(iii) in relation to a municipal district or notified area-\n(a) in the Bombay area of the State, the Bombay District Municipal Act, 1901 (Bombay Ill of 1901)\n(b) in the Saurashtra area of the State, the Bombay District Municipal Act, 1901 (Bombay Ill of 1901) as adapted and applied to that area.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Validation of imposition and collection of taxes or rates by municipalities in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        }
    ],
    "metadata": {
        "Act ID": "guj080",
        "Act Number": "Gujarat Act No. 2 of 1964",
        "Enactment Date": "",
        "Act Year": "1963",
        "Short Title": "The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}