Section 15(1) in The Maharashtra Local Fund Audit Act, 1930
(1)The State Government may, by notification in the Official Gazette, make rules not inconsistent with this Act, for the purpose of carrying into effect the provisions of this Act:Provided that, the State Government may under this section, make rules generally for all local authorities, or especially for any class of local authorities, regard being had to the special or local circumstances prevailing in or in relation to the area of the local authority or authorities concerned, or for other reasons which shall be specified; and the State Government may also for the like reason exempt any class of local authorities from any of the provisions of the general rules.
