Section 262(3) in The Gujarat Municipalities Act, 1963
(3)If the expense and remuneration are not so paid, the [Director] [This word was substituted for the words 'Development Commissioner' by Gujarat of 1968, section 5.] may make an order directing the bank in which moneys of the municipality are deposited or the person in charge of the Government Treasury or of any other place of security in which the moneys of the municipality are deposited to pay such expense and remuneration from such moneys as may be standing to the credit of the municipality in such bank or may be in the hands of such person or as may from time to time be received from or on behalf of the municipality by way of deposit by such bank or person; and such bank or person shall be bound to obey such order. Every payment made pursuant to such order shall be sufficient discharge to such bank or person from all liability to the municipality in respect of any sum or sums so paid by it or him out of the moneys of the municipality so deposited with such bank or person.