Section 47(1)(e) in Gauhati Municipal Corporation Act, 1971
(e)If he has in proceedings for questioning the validity or regularity of an election been found to be guilty of -(i)Any corrupt practice, or(ii)Any offence punishable under section 171-E or Section 171-F of the Indian Penal Code unless a period of five years has elapsed since the date of the finding or the disqualification has been removed either retrospectively or prospectively by the Government.