Gujarat Provincial Municipal Corporations Act, 1949
(1) The State Government may, after considering recommendations of the Finance Commission or otherwise determine whether for augmenting the finances of the Corporation for any of the purposes of this Act it is necessary to make any grant to the Corporation and if so, the amount thereof. (2) The grant so determined shall be made to the Corporation 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 in respect of the revision of grants to Corporations. (3) Every grant under this section shall be made after due appropriation made by the State Legislature by law in this behalf. (4) The payment of a grant to a Corporation shall be subject to the condition that if there be any amount due from the Corporation to the State Government, it shall be lawful for the State Government to recover the amount from the Corporation by making the deduction from the amount of the grant payable to the Corporation under sub-section (2).