Section 47(2) in The Gujarat Municipalities Act, 1963
(2)A municipality may, with the previous sanction of the Director, and shall, if so required by the State Government, create all or any of the following posts, namely:-(i)a municipal engineer,(ii)a water works engineer,(iii)a municipal health officer,(iv)a municipal auditor,(v)a municipal education officer, and(vi)any other officer as may be designated by the State Government in this behalf.
