Section 96(2)(e) in The Gujarat Provincial Municipal Corporations Act, 1949
(e)allow for a cash balance at the end of the said year exclusive of the balance, if any, of any special fund of not less than one lakh of rupees or such smaller amount as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may from time to time approve.