Section 26(1)(b) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(b)its powers of specifying areas under clause (b) of sub-section (1) of section 12 in respect of officers appointed by the Commissioner under the powers delegated to him under clause (a); and the Commissioner shall exercise the powers delegated to him under this sub-section subject to such conditions and restriction as may be specified [in the resolution.] [Substituted by Gujarat Act No, 10 of 2008 Section 13(1) (iii) for 'in the Notification' w.e.f. 1-4-2008.]