Section 17

Chapter IV: . TAXATION AND CANTONMENT FUND. | Section 17: (1) With the previous sanction of the Governor General in Council, the Local Government may, by notification in the official Gazette,— CHAPTER IV. TAXATION AND CANTONMENT FUND. Taxation. 17. (1) With the previous sanction of the Governor General in Council, the Local Government may, by notification in the official Gazette,— (a) impose in any cantonment which is not included in a municipality any tax which, under any enactment in force at the date of the notification, can be imposed in any municipality within the territories administered by such Government, and (b) abolish or modify any tax so imposed. (2) When any tax is leviable in a cantonment in pursuance of a notification under sub-section (1), the Local Government, with 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 for the assessment and recovery of any tax in any municipality within the territories administered by such Government.