Section 14(5)(b) in The Gujarat Municipalities Act, 1963
(b)Scrutiny of votes and declaration in other cases:-If in any case to which clause (a) does not apply, the validity of an election is in dispute between two or more candidates the Judge shall, after a scrutiny and computation of the votes recorded in favour of each candidate, declare the candidate who is found to have the greatest number of valid votes in his favour, to have been duly elected: