Gujarat Provincial Municipal Corporations Act, 1949
'[(1)] The Corporation may add to '[Schedule A] rules not inconsistent with the provisions of this Act '[and the rules made by the State Government under this Act] (which expression shall in this section be deemed not to include '[the said Schedule A]) to provide for any matter dealt with or for any of the purposes specified in '[the said Schedule A]; and may, subject to the same limitations, amend, alter or annul any rule in '[the said Schedule A.] (2) The Corporation may make rules either prospectively or retrospectively for the purposes of levy of property taxes under section 141AA: Provided that while making any rules under this sub-section, no provision for breach thereof under section 468, shall be made retrospectively: Provided further that if any rule regulating the punishment of an offence is altered or amended, the punishment awarded under such altered or amended rule shall not exceed the maximum provided in section 468.