Section 149(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)The rules shall be submitted by the Corporation to the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government and the [State] [This word was substituted for the word 'Provincial' by the Adaptation of the Laws Order, 1950.] Government may either refuse to sanction them or refer them back to the Corporation for further consideration or sanction them either as they stand or with such modifications as it thinks fit, not, however, involving an increase in the rate or rates of the levy or the extent thereof.