A new formulation of non-relativistic diffeomorphism invariance

We provide a new formulation of nonrelativistic diffeomorphism invariance. It is generated by localising the usual global Galilean Symmetry. The correspondence with the type of diffeomorphism invariant models currently in vogue in the theory of fractional quantum Hall effect has been discussed. Our construction is shown to open up a general approach of model building in theoretical condensed matter physics. Also, this formulation has the capacity of obtaining Newton - Cartan geometry from the gauge procedure.