Section 320. Exercise of Municipality's power pending its establishment

When a new Municipality is created, such officer, committee or authority as may be appointed by the State Government in this behalf may, until a Municipality is established in accordance with the provisions of this Act, exercise the powers and discharge the duties and perform functions of the Municipality and such officer, committee or authority shall for the purposes of this Act be deemed to be the Municipality: Provided always that such officer, committee or authority shall within six months of the creation of the Municipality make arrangements for the holding of the first elections and generally of hastening the assumption by the Municipality of its duties when constituted: Provided further that no such officer, committees or authority shall be entitled to propose or to impose any new tax and to make bye-laws.