Section 14(c) in The Gujarat Municipal Finance Board Act, 1979
(c)to recommend to the local authorities generally or to any local authority in particular measures for-(i)improvement of assessment and collection of taxes and fees levied by the local authority;(ii)effecting economy in the expenditure incurred by a local authority, such as reduction in the number of officers and servants employed by it, reduction of wasteful expenditure, improvement of administrative procedure and practice;
