(2)Such oath or affirmation shall, -(a)in the case of a Mayor or a Councillor of a Municipal Corporation, be made and subscribed before the Divisional Commissioner; and(b)in the case of a President or a member Municipal Council or a Nagar Panchayat be made and subscribed before the Deputy Commissioner or an officer not below the rank of an Extra Assistant Commissioner, to be nominated by the Deputy Commissioner.
