Section 18. _

18. (1) Notwithstanding anything in any enact- power `tO` PO- ment for the time being in force, the Governor Gene- [h~bitor ] empt from OF-, ral in Council may, by notification in the Gazette of taxation, India, prohibit the levy of the whole or any part of any tax imposed in a cantonment, or exempt any person by name or in virtue ;of his office or any class of persons, or any property or any class of property, from the operation of any such tax. (2) Where the area subject to the authority of a municipal committee as defined in section 2 of the `KI` of `1881,` Municipal Taxation Act, 1881, includes the whole: or part of a cantonment, nothing in section 4 or section 5 of that Act or in any other like enactment for the - Cantonment fund. (Chapter I Y .-Taxation and Cantonment Fund.): the time being in force shall apply `to` so much of that area as is comprised ,in the cantonment. Cantonment Fund. 19, (I) There shall be formed for every cantonment which is not included in a municipality a cantonment fund, and there shall be placed bo the credit thereof, among other sums, the following, namely :- - (a) subject to deductions under section 545 of the Code of Criminal Procedure, 1898, v of 189& or under any other enactment for the time being in force or under any order of , the Local Government, all fines recoverea from persons convicted of offences committed within the cantonment against this Act or agqinst any enactment extended or rule made thereunder, or against the provisions of section 34 of I sthe Police Act, 1861, or the c~rre-qpond- v of i s ! . ing enactment for the time being in force in the territories administered by the Governor of Fort St. George in Council or by the Governor of Bombay in Coun- I cil, or agajinst the provisions of Chapter - XI11 or Chapter XIV of the Indian ~ L & " ; ~ ~ ~ Penal Code or of section 156 of the Army ,. 68. 'Act ; (b) the proceeds of taxes imposed under section 15 or leviecl under the Bengal Chauki- dari Act, 1856, in the cantonment,; and XX ofls66. (c) *nts and profits accruing from propeAy placed by the Government under the management of the cantonment authority. (2) Notwithstanding anything in any enactment -as to the purposes to which the proceeds of a tax are to be appropriated, the cantonment fund shall be applicable, subject to, the rules under this Act, to the maintenance of the police-f orce employed, in the cantonment (Chapter I V .-Taxation and Cantonment Fund. (Chapter V.-Supplemental Provisions.) cantonment and to the other purposes of this Act within the cantonment and, with the general or special sanction of the Local Government, to lfke objects, within or without British India, beyond the limits of the cantonment in cases in which, in the opinion of the Local Government, the application of the fund beyond those limits is for the benefit of the inhabitants of the cantonment or of any military force ordinarily quartered therein or of any detachment, of any such force. '