Section 271(k) in The Gujarat Municipalities Act, 1963
(k)enabling such officers or servants who are subscribers to any provident fund to exercise the option of joining any pension fund established as aforesaid, either retrospectively or prospectively, on such terms and conditions as may be specified in the rules and providing for the manner in which the amount of contributions made to the provident fund by such officers or servants and the municipality and standing to the credit of such officers or servants on the date on which the option is exercised shall be dealt with;
