Duties and functions of the Board

The duties and functions of the Board shall be as follows, namely :— (a) subject to the Local Authorities Loans Act, 1914 or the Saurashtra Local Authorities Loans Act, 1951 and to any general or special order made by the State Government made in this behalf,— (i) to grant loans to the local authorities, out of the Fund, (ii) to distribute on behalf of the State Government grant-in-aid of the revenues of the local authorities, out of the amounts provided to the Board by the Government for that purpose, for the performance by such authorities of their duties and functions under the Bombay Provincial Municipal Corporations Act, 1949 or, as the case may be, the Gujarat Municipalities Act, 1963; (b) (i) to assess income of a local authority received during any financial year, from each of the sources mentioned in section 82 of the Bombay Provincial Municipal Corporations Act, 1949 or, as the case may be, section 82 of the Gujarat Municipalities Act, 1963; and the expenditure incurred by a local authority in such financial year in carrying out the obligatory and discretionary duties or functions imposed on it under the provisions of the Bombay Provincial Municipal Corporations Act, 1949 or, as the case may be of the Gujarat Municipalities Act, 1963; and (ii) having regard to such assessment, to tender advice to the local authorities as to the ways and means to be adopted by them for increasing the income from any of those sources and the pattern to be followed in incurring expenditure in carrying out the obligatory and discretionary duties; (c) to recommend to the local authorities generally or to any local authority in particular, measures for- (i) improvement of assessment and collection of taxes and fees levied by the local authority; (ii) effecting economy in the expenditure incurred by a local authority, such as reduction in the number of officers and servants employed by it, reduction of wasteful expenditure, improvement of administrative procedure and practice; (d) to recommend to the State Government principles which should govern the grant-in-aid of the revenues of the local authorities out of the consolidated Fund of the State; (e) (i) to tender advice to the local authorities in respect of preparation of their budget estimates; and (ii) to make report to the State Government of its observations in relation to the budget estimates of local authorities generally or in relation to budget estimates of any local authority in particular; (f) to make recommendations to the State Government or, as the case may be, any local authority, as to any other matter referred to the Board in the interests of sound municipal finance.