Section 214(1) in Gauhati Municipal Corporation Act, 1971
(1)When the Corporation, with the sanction of the Government, has entered into an agreement with a Cantonment Authority or the Board of an area notified under the Assam Municipal Act, 1956 or a panchayat that the same limits for octroi or tax shall be established for the contracting parties, the Corporation may fix limits by bye-laws so as to include so much of the area controlled by the said contracting parties as it may deem necessary, and shall have the powers of collecting such toll or octroi on animals or articles brought within such limits or such tax and the provisions of this Act for the assessment and collection of such toll or octroi or tax shall apply in the same way as if the said limits were wholly comprised in the area of the Corporation.
