Section 443(a) in Gauhati Municipal Corporation Act, 1971
(a)The Corporation with the previous approval of the Government may, by notification in the official Gazette -(i)Exempt the rural areas or any portion there of form such of the provisions of this Act as it deems fit; and(ii)Levy taxes, rates, fees and other charges in the rural areas or any portion thereof at rates lower, than those at which such taxes, rates, fees and other charges are levied in the urban areas or exempt such areas or portion from; any such tax, rate, fee or other charges; and
