Section 264B in Gujarat Municipalities (Amendment) Act, 1968
264B. Power of State Government to impose taxation and regulate expenditure of the proceeds thereof.- (1) The State Government may, by notification in the Official Gazette-
(a)apply or adapt to any notified area the provisions of any section of this Act, or part of any such section, or of any rules in force or which can be imposed in any municipal borough under the provisions of this Act, subject to such restrictions and modifications, if any, as it may think fit;(d)impose in any such area any tax, which might be imposed therein under the provisions of this Act if the said area were a municipal borough;(c)appoint a person or a committee for the purposes of the assessment, and recovery of any tax imposed under clause (b), and in order to arrange for the due expenditure of the proceeds of such taxes, and for the preparation and maintenance of proper accounts, and generally for enforcing the provisions of any section or rules applied or adapted under clause (a).(2)The proceeds of any tax levied in any notified area under this section, shall be expended only in such manner in which, if the notified area were a municipal borough, the municipal fund thereof might be expended.
