(1) If, in the opinion of the State Government, the Board is not competent to perform, or is not properly performing, or deliberately makes default in performing the duties imposed on it by or under this Act or the rules made thereunder or otherwise by law or exceeds or abuses its powers, or is acting or has acted contrary to the provisions of this Act or the regulations made thereunder, or fails to obey any direction given to it under section 23, the State Government may, after giving the Board an opportunity to render an explanation, by an order published, with the reasons there for, in the Official Gazette, dissolve the Board or supersede it for such period not exceeding one year as may be specified in the order; and such period may extend beyond the term for which the members of the Board would have held office if the Board had not been superseded under this Section.
(2) When the Board is dissolved or superseded, the following consequences shall ensue :—
(a) all members of the Board shall, in the case of supersession, as from the date of the order of supersession, and in the case of dissolution as from the date specified in the order of dissolution vacate their office as such members;
(b) all powers, duties and functions of the Board shall, during the period of dissolution or supersession be exercised and performed by such person or persons as the State Government may, from time to time, appoint in that behalf;
(c) all property vested in the Board shall during the period of dissolution or supersession vest in the State Government.
(3) After the dissolution of the Board, the Board shall be re-established and reconstituted in the manner provided in this Act.
Reports.
Government to give directions to the Board.
Duty of local authorities to assist.
Dissolution or supersession of the Board in certain circumstances.
[1979 : Guj. 12 Gujarat Municipal Finance Board Act, 1979
(4) Where the Board is superseded, it shall be re-established and reconstituted in the manner provided in this Act on the expiration of the period of supersession.
26. No suit, prosecution or other legal proceedings shall lie against the State Government, the Board or the members or any officers or servants of the State Government or of the Board for anything which is in good faith done or purported or intended to be done in pursuance of this Act, rules or regulations.
27. All members, officers and servants of the Board shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal €ode.