(1) This Act may be called the Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963.

(2) It shall come into force at once.

In this Act, unless the context otherwise requires

(1) annual letting value means the annual 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;

(2) municipality means

(i) a municipal corporation contributed for a city, or

(ii) a municipality constituted for a municipal borough or municipal district, or

(iii) a committee constituted for a notified area, under the relevant municipal law;

(3) relevant municipal law means

(i) in relation to a city as constituted under the Bombay Provincial Municipal Corporations Act, 1949, (Bom. LIX of 1949) the Bombay Provinelal Municipal Corporations Act, 19449:

(ii) in relation to a municipal brought. (Bom. LIX of 1949)

(a) in the Bombay area of the State the Bombay Municipal Boroughs Act, 1925, (Bom. XVIII of 1925)

(b) in the Bombay area of the State, the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925.) as adapted and applied to that area,

(c) in the Kutch area of the State, the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925.) as applied to that area;

(iii) in relation to a municipal district of notified areas

(a) in the Bombay area of the State, the Bombay district Municipal Act, 1901, (Bom. XVIII of)

(b) in the Saurashtra area of the State, the Bombay District Municipal Act, 1901 as adapted and applied to that area.

Notwithstanding anything contained in any judgment, decree or order of a Court or Tribunal or any other authority, on 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 valuer 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 the assessment being, bused 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 on rate so assessed before the commencement of this Act and leviable for a period 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.

1. Received the Assent of the Governor on the 26th January, 1964, is hereby published for general information.