Section 74(2) in Gauhati Municipal Corporation Act, 1971
(2)The Corporation may, in accordance with the regulations framed under sub-section (1) grant -(a)Pensions, allowances, bonuses and gratuities to municipal officers and staff; and(b)Compassionate allowances and gratuities to members of the families of deceased municipal officers and staff and may also supplement contributions to a provident fund or an annuity fund in accordance with the said regulations.
