Section 86(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)The following items shall be excepted from the prohibition in sub-section (1), namely:-(a)sums of which the expenditure has been sanctioned by the Standing Committee under section 102;(b)temporary payments under section 90 for works urgently required in the public service;(c)refunds of taxes and other moneys which the Commissioner is by or under this Act authorised to make;(d)repayments of moneys belonging to contractors or other persons held in deposit and of moneys collected or credited to the Municipal Fund by mistake;(e)sums which under any provisions of this Act or any other enactment are payable by way of compensation;(f)sums payable in any of the circumstances mentioned in clause (h) of section 88;(g)expenses incurred by the Commissioner in the exercise of the powers conferred upon him by section 319;(h)costs incurred by the Commissioner under clause (c) of sub-section (3) of section 67.
