Section 104(a) in Gauhati Municipal Corporation Act, 1971
(a)The Commissioner, may, in the interest of Corporation dispose of by sale, letting out on hire or otherwise, any movable property belonging to the Corporation not exceeding one thousand rupees in value in each instance or grant a lease of any immovable property belonging to the Corporation including any right of fishing or gathering and taking fruit, and the like, for any period not exceeding twelve months at a time.