Section 214(1) in The Bombay Land Revenue Code, 1879
(1)The [[State] Government] may, by notification published in the [Official Gazette] [The words 'Official Gazette' were substituted for the words 'Bombay Government Gazette' by the Adaptation of Indian Laws Order in Council.], [make, whether prospectively or retrospectively, rules] [These words were substituted for the words 'make rules' by Gujarat 2 of 1981, section 2 (w.r.e.f. 10-12-1980).] not inconsistent with the provisions of this Act to carry out the purposes and objects thereof and for the guidance of all persons in matters connected with the enforcement of this Act or in cases not expressly provided for therein.