Section 489(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)When any person has secured relief under sub-section (1) the Commissioner may, by written notice, require such person to apply to the discharge of any obligation which he would, but for such relief, be bound to discharge, the first moneys which shall come to his hand on behalf of or for the use of the owner, and any person who fails to comply with such notice shall be deemed to be personally liable to discharge such obligation.