- The tax levied in any [Municipal area] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] under Section 364 shall be deemed to be an addition to a tax levied such area under the law for the time being in force governing the [Municipality] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] and all the provisions of such law relating to the incidence, assessment or realisation of such tax or in any manner of connected therewith shall be applicable accordingly:Provided that the State Government may direct that the said provisions shall apply subject to such modifications and restrictions as may be prescribed.
