Section 20

Chapter IV: . TAXATION AND CANTONMENT FUND. | Section 20: (1) Notwithstanding anything in any enactment for the time being in force, the Governor General in C 20. (1) Notwithstanding anything in any enactment for the time being in force, the Governor General in Council may, by notification in the Gazette of 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 188 Cantonments. [ACT XIII (Chapter IV.—Taxation and Cantonment Fund.—Section 21.) the operation of any such tax, and may, by a like notification, rescind any such prohibition or exemption. (2) Where the area subject to the authority of a municipal committee as defined in section 2 of the 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 time being in force shall apply to so much of that area as is comprised in the cantonment. Cantonment Fund.