106. There shall be formed for every cantonment a cantonment fund, and there shall be placed to the credit thereof the following sums, namely:- (a) the balance, if any, of the cantonment fund formed for the cantonment under the Cantonments Act, 1910, (b) all sums received by or on behalf of the Board.

107.(1) Where in or near cantonment there is a Government treasury or sub-treasury, or a branch of the ²[Bangladesh Bank], the cantonment fund shall be kept in such treasury, sub-treasury or bank, as the case may be. (2) Where there is no such treasury, sub-treasury or bank, the cantonment fund may be deposited with any bank to which the Government treasury business has been entrusted, and, in the absence of such a bank, with any banker or person acting as a banker who has given such security for the safe custody of the fund and the payment on demand of the funds so deposited as the Government may in each case direct. (3) A Board may, from time to time, with the previous sanction of the Officer Commanding-in-Chief, the Command, invest any portion of its cantonment fund in securities of the Government or in such other securities, including fixed deposits in banks, as the Government may approve in this behalf, and may dispose of such investments or vary them for others of a like nature. (4) The income resulting from any fixed deposit or from any such security as is referred to in sub-section (3) or from the proceeds of the sale of any such security shall be credited to the cantonment fund.

108. Subject to any special reservation made by the Government, all property of the nature hereinafter in this section specified which has been acquired or provided or is maintained by a Board shall vest in and belong to that Board, and shall be under its direction, management and control, that is to say,- (a) all markets, slaughter-houses, manure and night-soil depots, and buildings of every description; (b) all water-works for the supply, storage or distribution of water for public purposes and all bridges, buildings, engines, materials, and things connected therewith or appertaining thereto; (c) all sewers, drains, culverts and water-courses, and all works, materials and things appertaining thereto; (d) all dust, dirt, dung, ashes, refuse, animals matter, filth and rubbish of very kind, and dead bodies of animals collected by the Board from the streets, houses, privies sewers, cesspools or elsewhere, or deposited in places appointed by the Board for such purpose; (e) all lamps and lamp-posts and apparatus connected therewith or appertaining thereto; (f) all land or other property transferred to the Board ³[by the Government], or by gift, purchase or otherwise for local public purposes; and (g) all streets and the pavements, stones and other materials thereof, and also all trees erections, materials, implements, and things existing on or appertaining to streets.

109. The cantonment fund and all property vested in a Board shall be applied for the purposes, whether express or implied, for which, by or under this Act or any other law for the time being in force, powers are conferred or duties or obligations are imposed upon the Board: Provided that the Board shall not incur any expenditure for acquiring or renting land beyond the limits of the cantonment or for constructing any work beyond such limits except- (a) with the sanction of the Government, and (b) on such terms and conditions as the Government may impose: Provided, further, that priority shall be given in the order hereinafter set forth to the following liabilities and obligations of a Board, that is to say,- (a) to the liabilities and obligations arising from a trust legally imposed upon or accepted by the Board; (b) to the repayment of, and the payment of interest on, any loan incurred under the provisions of the Local Authorities Loans Act, 1914; (c) to the payment of establishment charges; (d) to the payment of such expenses on account of pauper lunatics sent from the cantonment to public lunatic asylums and mental hospitals as the Government directs the Board to pay; and (e) to the payment of any sum the payment of which is expressly required by the provisions of this Act or any rule or bye-law made thereunder.

110. When there is any hindrance to the permanent or temporary acquisition upon payment of any land required by a Board for the purposes of this Act, the Government may, at the request of the Board, procure the acquisition thereof under the provisions of the Land Acquisition Act, 1894, and on payment by the Board of the compensation awarded under that Act and of the charges incurred by the Government in connection with the proceedings, the land shall vest in the Board.

111. The Government may make rules consistent with this Act to provide for all or any of the following matters, namely,- (a) the conditions on which property may be acquired by Boards or on which property vested in a Board may be transferred by sale, mortgage, lease, exchange or otherwise; and (b) any other matter relating to the cantonment fund or cantonment property in respect of which no provision or insufficient provision is made by or under this Act, and provision is, in the opinion of the Government, necessary.