Section 278(2)(b) in The Gujarat Provincial Municipal Corporations Act, 1949
(b)If the estimated net cost of executing the scheme as altered exceeds by ten per cent the estimated net cost of executing the scheme as sanctioned, the Commissioner shall not, without the previous sanction of the Corporation and of the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws, Order, 1950.] Government, proceed to execute the scheme as altered.