Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com GUJARAT IMPOSITION OF TAXES BY MUNICIPALITIES (VALIDATION) ACT, 1963 2 of 1964 [] CONTENTS 1. Short title and commencement. 2. Definitions. 3 . Validation of imposition and collection of taxes or rates by municipalities in certain cases. GUJARAT IMPOSITION OF TAXES BY MUNICIPALITIES (VALIDATION) ACT, 1963 2 of 1964 [] An act to validate the imposition and collection of taxes or rates imposed by municipalities in certain cases. It is hereby enacted in the Fourteenth Year of the Republic of India as follows:- 1. Short title and commencement. :- (2) It shall come into force at once. 2. Definitions. :- In this Act, unless the context otherwise requires- (1) "annual letting value" means the annual letting value or gross annual letting value or ratable value buildings and lands as determined in accordance with the provisions of the relevant municipal law: 3. Validation of imposition and collection of taxes or rates by municipalities in certain cases. :- Notwithstanding anything contained in any judgment, decree or order of a Court or Tribunal or any other authority, no tax or rate assessed or purporting to have been assessed by a municipality under the relevant municipal law or any rules made thereunder on the basis of the capital value of a building or land, as the case may be, or on the basis of a percentage of such capital value, and imposed, collected or recovered by the municipality at any time before the commencement of this Act shall be deemed to have been invalidly assessed, imposed, collected or recovered by reason of assessment being based on the capital value or the percentage of the capital value, and not being based on the annual letting value, of the building or land, as the case may be, and the imposition, collection and recovery of the tax or rate so assessed and the provisions of the rules made under the relevant municipal law under which the tax or rate was so assessed shall be valid and shall be deemed always to have been valid and shall not be called in question merely on the ground that the assessment of the tax or rate on the basis of the capital value of the building or land, as the case may be, or on the basis of a percentage of such capital value was not authorised by law: and accordingly any tax or rate, so assessed before the commencement of this Act and livable for a period prior to such commencement but not collected or recovered before such commencement, may be collected and recovered in accordance with the relevant municipal law, and the rules made thereunder.