Gujarat Municipalities Act, 1963
Notwithstanding anything contained in the provisions herein before the right of the State Government to collect land revenue and any cess, shall remain unaffected and if in the opinion of the State Government a municipality exceeds or abuses its powers under this Chapter or fails to exercise the same, or is incompetent to perform, or makes persistent default in the performance of the duties imposed or persistently disobeys any of the orders of the Collector with regard to the exercise of any of the said powers, the State Government may after giving the municipality an opportunity to render an explanation, by order in the Official Gazette, withdraw all the powers conferred on the municipality under this Chapter and direct its revenue officers to recover the land revenue or, as the case may be, the cesses.