(5)Notwithstanding anything contained in sub-section (1), sub-section (2), sub-section (3) or sub-section (4), the Board of Councilors of a Municipality may, with the prior sanction of the State Government, create, if it considers necessary so to do for due discharge of municipal functions, a post of an officer or other employee which is not included in the norm as may be fixed by the State Government under sub-section (3), and fix the salaries and allowances to be paid and granted to such officer or other employee.
