Section 115(6) in The Gujarat Provincial Municipal Corporations Act, 1949
(6)If any dispute arises as to the accuracy of any certificate made by the Accountant General, Bombay, under sub-section (4) and (5), the Corporation may, after making the payment or transfer, refer the matter to the [State] [This words was substituted for the word 'Provincial' by the adaptation of Laws Order, 1950.] Government whose decision shall be final.