Section 103(1) in Gauhati Municipal Corporation Act, 1971
(1)Whenever the Commissioner is unable to acquire any immovable property by agreement under section 102, the Government may, in its discretion, upon the application of the Commissioner, made with the approval of the Standing Committee and subject to the other provisions of this Act, order proceedings to be taken for acquiring the same on behalf of the Corporation, as if such property were land needed for a public purpose within the meaning of the Land Acquisition Act of 1894.