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.