Section 133(1)(ii) in The Gujarat Municipalities Act, 1963
(ii)where the sum so demanded is on account of any tax levied in respect of water supply, sanitary service or any other service provided by the municipality under this Act, without prejudice to any other remedy for the recovery of the sum provided in this Act, it shall be lawful for the Chief Officer to discontinue the supply of water or the relevant service rendered to the defaulter until the sum so demanded together with the expenses incurred by the municipality in discontinuing and re-commencing the water supply or as the case may be, the service is paid to the municipality or recovered under this Chapter.