Section 15. (1) With the previous sanction of the Governor General in Council, tbe Local Government may, by notification in the official Gazefie,

15. (1) With the previous sanction of the Governor General in Council, tbe Local Government may, by notification in the official Gazefie,- (a) impose in any cantonment which is not included in a municipality any tax which, under any enactment in form at the date of the notification, can be imposed in an municipality within the territories a 2 ministered by such Government ; and (b) abolish or modify any tax so imposed. (2) When any tax is leviable in a cantonment in ursuance of a notification under sub-section (I), the Eocal Government, subject to the like sanction, may, by a like notification, apply or adapt to the cantonment the provisions of any enactment or rules in force at the date of the notification in an municipality within the territories administereB by such Government relating - to- (a) the assessment, collection or recovery of any tax; (b) the refund or revision of, or exemption from, any such tax; and (c) the punishment of any breach of such~enactment or rules. `m.` (1) The I I and Cantonment Fund .) (Chapter I V.-Taxation