Section 275(1)(m) in The Gujarat Municipalities Act, 1963
(m)For protecting water:-for conserving and preventing injury to sources and means of water supply and appliances for the distribution of water, whether within or without the limits of the municipal borough, and regulating all matters and things connected with the supply and use of water and the turning on or turning off and preventing the waste of water, and the construction, maintenance, and control of municipal water-works, and of pipes and fitting in connection therewith whether the property of the municipality or not;