Section 14(2) in The Gujarat Municipalities Act, 1963
(2)An inquiry shall thereupon be held by a Judge, not below the grade of an Assistant Judge appointed by the State Government specially for the case or for such cases generally; and such Judge may, after such inquiry as he deems necessary and subject to the provisions of sub-section (5), pass an order confirming or amending the declared result of the election, or setting the election aside for the purposes of the said inquiry the said Judge may summon and enforce the attendance of witnesses and compel them to give evidence as if he were a Civil Court, and he may also direct by whom the whole or any part of the costs of any such inquiry shall be paid. Such costs shall be recoverable as if they had been awarded in a suit under the Code of Civil Procedure, 1908 (V of 1908). The decision or order shall be conclusive.
