Section 426(2) in Gauhati Municipal Corporation Act, 1971
(2)In particular and without prejudice to the generality of the foregoing power, such rules may, provide for all or any of the following matters, namely: -(a)With respect to all matters expressed, required or allowed by this Act to be prescribed;(b)Qualification of electors and the preparation publication, correction and revision of electoral rolls;(c)The appointment of returning officers, assistant returning officers, presiding officers and polling officers for the conduct of elections;(d)The nomination of candidates, form of nomination paper, objections to nominations and security of nominations;(e)The deposits to be made by candidates, time and manner of making such deposits may be refunded to candidates or forfeited to the Corporation;(f)The withdrawal of candidatures;(g)The appointment of agents of candidates;(h)The procedure in contested and uncontested elections;(i)The date, time and place for poll and other matters relating to the conducts of election including -(i)The selection of Polling Stations for each ward;(ii)The hours during which the Polling station shall be kept open for the casting of votes;(iii)The printing and issue of ballot papers;(iv)The checking of voters by reference to the electoral roll;(v)The marking with indelible ink of the left forefinger or any other finger or limb of the voter and prohibition of the delivery of any ballot paper to any person if at the time such person applies for such paper has already such mark, so as to prevent personation of voters;(vi)The manner in which votes are to be given and in particular in the case of illiterate voters or voters under physical or other disability;(vii)The procedure to be following in respect of challenged votes and tendered votes;(viii)The scrutiny of votes, counting of votes, the declaration of results and the procedure in case of equality of votes or in the event of a councillor being elected to represent more than one ward;(ix)The custody and disposal or papers relating to elections;(x)The suspension of polls in case of any interruption by riot, violence or any other sufficient cause and the holding of fresh poll;(xi)The holding of a fresh poll in the case of destruction of or tampering with ballot boxes before the poll; and(xii)The countermanding of the poll in the case of the death of a candidate before the poll;(j)The fee to be paid on an election petition;(k)For rendering incapable of municipal office either permanently or for a term of years any person who may have been proved guilty of a corrupt practice or of conniving at or abetting the same;(l)Any other matter relating to elections or election petitions in respect to which the Government deem it necessary to make rules under this section or in respect of which this Act makes no provision or makes insufficient provision and provision is, in the opinion of the Government, necessary;(m)The constitution and disposal of special funds;(n)The publication of notices;(o)The condition on which property may be acquired by the Corporation or on which property vested in the Corporation may be transferred by sale, mortgage, lease, exchange or otherwise;(p)The authority on which money may be paid from the Municipal Fund, and the management and regulation of provident funds;(q)The preparation of plans and estimates for works partly or wholly to be constructed at the expense of the Corporation, and for the preparation, and periodical revision of maps and registers and for the authorities by which the conditions subjects to which such plans, estimates, maps and registers are to be prepared and sanctioned;(r)The preparation of estimates of income and expenditure of the Corporation;(s)The manner of making applications for permission to borrow money, the enquiries to be made in relation to loans and the manner of conducting such enquiries, the inspection of any works carried out by means of loans, and the utilisations of unexpended balances of loans, etc;(t)The manner in which accounts are to be kept by the Corporation, the conditions on which such accounts are to be opened to inspection by inhabitants paying any tax under this Act and manner in which such accounts are to be audited;(u)The assessment and collection of and the compounding for taxes imposed under this Act, and preventing evasion of the same, and for fixing the fee, payable for notice of demands;(v)The conditions on which the Corporation may receive animals or articles into a bonded warehouse and the agreement to be signed by traders and others wishing to deposit animals or articles therein;(w)The returns, statements and reports to be submitted by the Corporation;(x)The formation and working of the municipal fire-brigade;(y)The language in which business shall be transacted, proceedings recorded and notices issued; and(z)Generally for the guidance of the municipal authorities and public servants in carrying out the purposes of this Act; and also for the same purposes as those for which the Corporation may make bye-laws under the provisions of Section 416.
