2. Extent. - This Act shall take effect at once in every district and part of a district in which Bengal Act 10 of 1871[(an Act to provide for local rating for the construction and maintenance of roads and other means of communication)] and Bengal Act 2 of 1877[(an Act to provide for the levy of a cess for the construction, charges and maintenance of provincial public works)] may be in force on the date of the commencement of this Act.
(The [State Government] may, by notification, in the [Official Gazette], extend its provisions to any other district or part of a district situate in the territories for the time being administered by [it]; and this Act shall take effect accordingly therein from the date specified in such notification:)Provided that nothing herein contained shall be deemed to affect any immovable property within the limits of the ordinary original jurisdiction of [the High Court at Calcutta], or within the limits of any [municipality under the Bengal Municipal Act, 1932].The [State Government] may, by notification in the [Official Gazette], exempt any district or part of a district, or any estate or tenure, from the operation of this Act, or from the operation of so much thereof as relates to the road cess, or as relates to the public works cess, and may at any time, by a similar notification, revoke such exemption.
