Extension of provisions of law relating to District Municipalities or of rules thereunder.

(1) The Commissioner may, at the request of the Gram Panchayat or otherwise, by notification, declare that any of the provisions of the law relating to municipalities for the time being in force or of any rule made thereunder including those relating to taxation, shall be extended to and be in force in the village or any specified area therein. (2) The provisions so notified shall be construed with such alterations not affecting the substance as may be