45.(1) A Board may- (a) join with any other local authority- (i) in appointing a joint committee for any purpose in which they are jointly interested and in appointing a chairman of such committee; (ii) in delegating to such committee power to frame terms binding on the Board and such other local authority as to the construction and future maintenance of any joint work or to exercise any power which might be exercised by the Board or by such other local authority; and (iii) in making rules for regulating the proceedings of any such committee relating to the purposes for which it has been appointed; or (b) with the previous sanction of the Officer Commanding-in-Chief, the Command, and the ²[Government], enter into an agreement with any other local authority regarding the levy of any tax or toll whereby the said tax or toll respectively leviable by the Board and by such other local authority may be levied together instead of separately within the limits of the aggregate area comprising the areas subject to the control of the Board and such other local authority. (2) If any difference of opinion arises between any Board and other local authority acting together under this section, the decision thereon of the Government or of an officer appointed by the Government in this behalf shall be final. (3) When any agreement such as is referred to in clause (b) of sub-section (1) has been entered into, then (a) where the agreement relates to an octroi or terminal tax or toll, the other local authority with which the Board has made such agreement shall have the same powers to establish octroi limits and octroi stations and places for the collection of the terminal tax and terminal toll within the cantonment, as it has within the area ordinarily subject to its control; (b) such other local authority shall have the same power of collecting such tax or toll in the cantonment, and the provisions of any enactment in force relating to the levy of such tax or toll by such other local authority shall apply in the same manner, as if the cantonment were comprised within the area ordinarily subject to its control; and (c) the total of the collection of such tax and toll made in the cantonment and in the area ordinarily subject to the control of such other local authority and the costs thereby incurred shall be divided between the cantonment fund and the fund subject to the control of such other local authority, in such proportion as may have been determined by the agreement.