Section 465(3)(b) in The Gujarat Provincial Municipal Corporations Act, 1949
(b)regulations under [Clause (c) of sub-section (2)] [These words, brackets, letter and figure were substituted for the words, brackets, letter and figure 'clause (b) of sub-section (2)' by Bombay 39 of 1951, section 3, Second Schedule.] shall be made in consultation with the Chief Auditor and shall not have effect unless sanctioned by the Corporation.