Power of Municipality to declare certain expenses to be improvement expenses.

(1) If any expenses are to be recovered or are incurred on account of any work mentioned - (a) in section 193 and section 195, or (b) in the rules or the regulations made under this Act, the Municipality may, if it thinks fit, declare such expenses to be improvement expenses. (2) A register shall be maintained by the Chief Municipal Officer showing all expenses declared to be improvement expenses under this section, and such register shall be open to inspection by any person upon payment of such fee as may, from time to time, be determined by the Executive Authority.