(2)In addition to the taxes specified in sub-section (1) the Board may, for the purposes of this Act, impose any tax which under any enactment for the time being in force may be imposed in any municipality in the State in which the cantonment is situated:Provided that the Board shall revise every five years the rates of taxes imposed under sub-sections (1) and (2):Provided further that the Board shall not abolish any tax imposed under this section or vary it to the Board 's financial disadvantage without the prior sanction of the Central Government and the tax mentioned in sub-section (2) shall not exceed the ceiling prescribed in this behalf by clause (2) of article 276 of the Constitution.
