JUDGMENT :

SANJIV KHANNA, J.

Section 127¹[“127. (1) For the purposes of this Act, the Corporation shall impose the following taxes, namely :-

(a) Property taxes either under section 129 or under section 141 AA;

[* * * * * ]”] of the Gujarat Provincial Municipal Corporations Act, 1949 (Bombay Act No. LIX of 1949) ²[For short, ‘GPMC Act’. Originally, the Bombay Provincial Municipal Corporations Act, 1949.], as applicable to the State of Gujarat, post the Gujarat Act No. 2 of 2007³[The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007], empowers a Municipal Corporation⁴[Hereinafter referred as the ‘Corporation’.] to impose property tax either under Section 129⁵[“129. For the purposes of sub-section (1) of section 127 property taxes shall comprise the following taxes which shall, subject to the exceptions, limitations and conditions hereinafter provided, be levied on buildings and lands in the City:-

[* * * * * ]

(c) a general tax of not less than twelve per cent. 2 but not more than thirty per cent of their rateable value, which may be levied, if the Corporation so determines on a graduated scale;

[* * * * * ]” based on the rateable value of buildings and