(1)Every tax levied in any area under any head of taxation mentioned in section 37 shall be deemed to be an addition to a tax levied under the same head in such area under the law for the time being in force governing the municipalities or gram panchayats, as the case may be, and all the provisions of such law relating to the incidence assessment or realisation of such tax or in any manner connected therewith shall be applicable accordingly:Provided that the Government may direct that the said provisions shall apply subject to such modifications and restrictions, as may be prescribed.
