Section 172(1) in The M.P. Municipal Corporation Act, 1956
(1)When the Corporation, with the sanction of the Government has agreed with a Government Authority or the committee of an adjoining Municipality [a Notified Area Committee constituted under the Municipal Law] [Substituted by M.P. Act No. 13 of 1961.] that in consideration of the payment of the lump-sum or otherwise, the same limits for cess on imports or any toll 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 loll or cess on imports on animals or articles brought written such limits, and the provisions of this Act for the assessment and collection of such tax or toll or cess on imports shall apply in the same way as if the said limits were wholly comprised in the jurisdiction of the Corporation.
