Section 14(b) in The Gujarat Municipal Finance Board Act, 1979
(b)(i)to assess income of a local authority received during any financial year from each of the sources mentioned in Section 82 of the Bombay Provincial Municipal Corporation Act 1949 (Bombay LIX of 1949) or as the case may be Section 82 of the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964); and the expenditure incurred by a local authority in such financial year in carrying out the obligatory and discretionary duties or functions imposed on it under the provisions of the Bombay Provincial Municipal Corporations Act 1949 (Bombay LIX of 1949) or as the case may be of the Gujarat Municipalities Act 1963 (Gujarat 34 of 1964); and(ii)having regard to such assessment to tender advice to the local authorities as to the ways and means to be adopted by them for increasing the income from any of those sources and the pattern to be followed in incurring expenditure in carrying out the obligatory and discretionary duties;
