Section 271(1)(b) in The Gujarat Provincial Municipal Corporations Act, 1949
(b)may, within the limits aforesaid, provide for,-(i)the construction or reconstruction of bridges, causeways or subways or any other works appurtenant thereto;(ii)raising any land which the Commissioner may deem expedient to raise for the better drainage of the locality;(iii)forming open spaces for the better ventilation of the area comprised in the scheme or any adjoining area;(iv)whole or any part of the sanitary arrangements required; and