Section 144(2) in The Gujarat Municipalities Act, 1963
(2)The grant so determined shall be made to the municipality every year but it may be revised after a period of every five years having regard to the recommendations of the [Finance Commission or otherwise] [These words were substituted for the words 'Gujarat Municipal Finance Board' by Gujarat 17 of 1993, section 19.] in respect of the revision of grants to municipalities.].
