Power of Government to require Council to impose tax.

Where it appears to the Government that the balance of the municipal fund of a council is insufficient for meeting any expenditure incurred under section 294 or for the performance of duties for the performance of which the Director had fixed a period under section 297, the Government may by notification require the Council to impose, within the municipal area, any tax specified in the notification which may be imposed under section 104 and which is not at the time imposed, within the said area or to enhance any existing tax in such manner or to such extend as the Government considers fit and the Council shall forthwith proceed to impose or enhance in accordance with the requisition, such tax under the provisions of this Chapter as if a resolution of the Council had been passed for the purpose under section 185.