State Act

The Gujarat Provincial Municipal Corporations Act, 1949

454. 7[(1)] The Corporation may add to 6[Schedule A] rules not inconsistent with the provisions of this Act 8[and the rules made by the State Government under this Act] (which expression shall in this section be deemed not to include 9[the said Schedule A] ) to provide for any matter dealt with or for any of the purposes specified in 9[the said Schedule A]; and may, subject to the same limitations, amend, alter or annul any rule in 9[the said Schedule A.] 1[(2) The Coporation may make rules either prospectively or retrospectively for the purposes of levy of 2[property taxes under section 141AA]: Provided that while making any rules under this sub-section, no provision for breach thereof under section 468, shall be made retrospectively]: 3[Provided further that] if any rule regulating the punishment of an offence is altered or amended, the punishment awarded under such altered or amended rule shall not exceed the maximum provided in section 468.