Section 79(1)(b) in The Chhattisgarh Municipalities Act, 1961
(b)enter, subject to the sanction of the State Government, into any agreement with any other local authority, regarding the levy of octroi duty, terminal tax and tax on vehicles entering the limits of such bodies, whereby such duties and taxes leviable by the bodies so contracting may be levied together instead of separately, within the limits of the area comprising the areas subject to the authority of such bodies, and regarding the apportionment of the proceeds of such duties or taxes.