Section 427(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (V of 1898), all offences against this Act, or against any rule, regulation or bye-law whether committed within or without the City, shall be cognizable by a Magistrate of the First Class having jurisdiction in the City and no such Magistrate shall be deemed to be incapable of taking cognizance of any such offence or of any offence against any enactment hereby repealed, by reason only of his being liable to pay any municipal tax or of his being benefited by the Municipal Fund.
