Section 109(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)When any sum of money has been borrowed or re-borrowed under sub-section (1),-(a)no portion thereof shall, without previous sanction of the [State] [This words was substituted for the word 'Provincial' by the adaptation of Laws Order, 1950.] Government, be applied to any purpose other than that for which it was borrowed; and(b)no portion of any sum of money borrowed or re-borrowed for the execution of any work shall be applied to the payment of salaries or allowances of any municipal officers or servants other than those who are exclusively employed upon the work for the construction of which the money was borrowed:Provided that such share of the cost on account of the salaries and allowances of municipal officers or servants employed in part upon the preparation of plans and estimate or the construction or supervision of or upon the maintenance of the accounts of such work as the Standing Committee may fix may be paid out of the sum so borrowed or re-borrowed.
