Section 438(2) in Gauhati Municipal Corporation Act, 1971
(2)If, on any such appeal, the Standing Committee reverses or substantially modifies any action taken or proposed to be taken by the Commissioner or any order passed by him, he may, within sixty days of the date of such decision, refer the matter to the Corporation, and pending the decision of the Corporation on such reference the Commissioner shall not be bound to give effect the decision of the Standing Committee.The decision of the Standing Committee, or where the matter has been referred to the Corporation as aforesaid, the decision of the Corporation shall be final.