336. Power of Chief Commissioner to impose taxation and regulate expenditure of proceeds thereof and to extend provision of the Act to notified areas.
(1)The Chief Commissioner may-(a)impose in any notified area any tax which could have been imposed therein if such area were a municipality;Explanation. - The words "any tax " in the above clause shall be deemed to include all fees, tolls, cases, rates.(b)apply or adopt to the notified area for the assessment and recovery of any tax imposed under clause (a) any of the provisions of this Act, or of any rules for the time being in force, with respect to the assessment and recovery of any tax imposed under this Act;(c)arrange for due expenditure of the proceeds of taxes imposed under clause (a) and of any other funds which may come to the hands of the town committee for the purposes of the notified area and for the preparation and maintenance of proper accounts; and in addition to or in lieu of, the exercise of any of the foregoing powers; and(d)extend to any notified area the provisions of any section of this Act subject to such restriction and modification, if any, as the Chief Commissioner may think fit.(2)The proceeds of any tax levied in any notified area under this section shall be expended only in same manner in which the municipal fund of such notified area might be expended if the notified area were a municipality.(3)For the purposes of any section of this Act which may be expended to a notified area, the town Committee constituted for such all area under section 335 shall be deemed to be a Municipal Board under this Act, and the area to be a Municipality.
