36. All public streets, squares, buildings, lands or part thereof, vested in the Authority shall be maintained by the Authority itself or jointly by the Authority and any other local authority or agency under such arrangements made with the authority or agency concerned as the Authority may deem it necessary for proper upkeep and maintenance of such public streets, squares, buildings, lands or part thereof.

37. (1) Whenever the Authority is satisfied that execution of a development scheme has been completed in accordance with the plans and specifications sanctioned by the Government, the Authority shall pass a resolution to that effect and shall call upon the Paurashava to take over and to maintain the streets, drains, sewers, parks and other services and facilities provided by the Authority as and from such date as may be fixed by the resolution. (2) If the Paurashava on being called upon to take over the streets, drains, sewers, parks and other services and facilities under sub-section (1) is satisfied that the development scheme has been executed in accordance with the plans and specifications sanctioned by the Government, it shall inform the Authority of its intention to take them over, and by written notice affixed in some conspicuous position within the area of the development scheme declare the streets, drains, sewers, parks and other services and facilities to be public streets, drains, sewers, parks and services and facilities, which shall thereupon vest in, and be maintained, kept in repair, lighted, cleansed, and watered by, the Paurashava. (3) If the Paurashava fails to comply with the resolution of the Authority under sub-section (1) or fails to inform the Authority within three months of the reasons for non-compliance with the resolution of the Authority under sub-section (1), the Authority shall pass a resolution in its meeting requesting the Commissioner to ask the Paurashava to take over the streets, drains, sewers, parks and services and facilities for maintenance from such date as may be fixed by the Commissioner. (4) The Commissioner, on being requested by the Authority, shall fix a date, and thereupon from such date so fixed by the Commissioner such streets, drains, sewers, parks and services and facilities shall be public streets, drains, sewers and services and facilities and shall vest in, and be maintained at the expense of, the Paurashava. (5) The Commissioner may, if he deems it necessary, request the Paurashava to make a written statement in this regard for this consideration. (6) The Commissioner may, before fixing a date under sub-section (4), may ask the Authority to complete such other work as he may consider necessary for facilitating proper up-keep and maintenance, at reasonable cost, of the streets, drains, sewers, parks and services and facilities.

38. (1) Notwithstanding anything contained in the Municipal Administration Ordinance, 1960 (Ord. X of 1960), or any other law for the time being in force, no municipal tax or rate or charges shall be levied or be payable for any building acquired or requisitioned in connection with the execution of any development scheme and vested in the Authority, provided such building is vacant and not used for any other purpose. (2) Where such building is used for office accommodation of the field staff of the Authority engaged in the execution of the development scheme in connection with which the building was acquired , no holding tax shall be levied by the Paurashava, but other rates and charges for services provided by the Paurashava shall be payable at the usual rate. (3) Where such building is used for a purpose other than that for which it was acquired or requisitioned or let out, municipal holding tax and other rates and charge shall be payable in respect of such building at the usual rate.