Section 126A(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)The grant so determined shall be made to the Corporation every year but it may be revised after a period of every five years having regard to the recommendations of the [Finance Commission or otherwise] [These words were substituted for the words 'Gujarat Municipal Finance Board' by Gujarat 16 of 1993, Section 17.] in respect of the revision of grants to Corporations.]