Section 153(1) in The City of Nagpur Corporation Act, 1948
(1)When the Corporation, with the sanction of the State Government has agreed with a Cantonment Authority or the Committee of an adjoining Municipality or the Committee of an area notified under section 240 of the Central Provinces and Berar Municipalities Act, 1922, that in consideration of the payment of the lumpsum 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 by-law 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 cess on imports on animals or articles brought within 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 area of the Corporation.
