135. Notwithstanding anything to the contrary in any enactment or in any agreement or award based on any enactment, the following rules shall regulate the levy of taxes in respect of the railway and from the railway administrations in aid of the funds of local authorities, namely:- (1) The railway administration shall not be liable to pay any tax in aid of the funds of any local authority unless the Government has, by notification in the official Gazette, declared the railway administration to be liable to pay the tax. (2) While a notification of the Government under clause (1) of this section is in force, the railway administration shall be liable to pay to the local authority either the tax mentioned in the notification or, in lieu thereof, such sum, if any, as an officer appointed in this behalf by the Government may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable. (3) The Government may at any time revoke or vary a notification under clause (1) of this section. (4) Nothing in this section is to be construed as debarring any railway administration from entering into a contract with any local authority for the supply of water or light, or for the scavenging of the railway premises or for any other service which the local authority may be rendering or be prepared to render within any part of the local area under its control. (5) “Local authority” in this section means a local authority as defined in the ¹[General Clauses Act, 1897], and includes any authority legally entitled to or entrusted with the control or management of any fund for the maintenance of watchmen or for the conservancy of a river.

136. (1) None of the rolling-stock, machinery, plant, tools, fittings, materials or effects used or provided by the railway administration for the purpose of the traffic on its railway, or of its stations or workshops, shall be liable to be taken in execution of any decree or order of any Court or of any local authority or person having by law power to attach or distrain property or otherwise to cause property to be taken in execution without the previous sanction of the Government.(2) Nothing in sub-section (1) is to be construed as affecting the authority of any Court to attach the earnings of the railway in execution of a decree or order.

137. Sub-sections (1) and (2) [Omitted by section 2 of the Railway (Amendment) Act, 1956, (Act No. XXIII of 1956).] (3) The railway servant shall not- (a) purchase or bid for, either in person or by agent, in his own name or in that of another, or jointly or in shares with others, any property put up to auction under section 55 or section 56, or, (b) in contravention of any direction of the railway administration in this behalf, engage in trade.

138. If the railway servant is discharged or suspended from his office, or dies, absconds or absents himself, and he or his wife or widow, or any of his family or representatives, refuses or neglects, after notice in writing for that purpose, to deliver up to the railway administration, or to a person appointed by the railway administration in this behalf, any station, dwelling-house, office or other building with its appurtenances, or any books, papers or other matters, belonging to the railway administration and in the possession or custody of such railway servant at the occurrence of any such event as aforesaid, any Magistrate of the first class may, on application made by or on behalf of the railway administration, order any police-officer, with proper assistance, to enter upon the building and remove any person found therein and take possession thereof, or to take possession of the books, papers or other matters, and to deliver the same to the railway a person appointed by the railway administration in that behalf.

139. [Repealed by the Government of India (Adaptation of Indian Laws) Order, 1937.]

140. Any notice or other document required or authorised by this Act to be served on the railway administration may be served, on the Manager- (a) by delivering the notice or other document to the Manager; or (b) by leaving it at his office; or (c) by forwarding it by post in a prepaid letter addressed to the Manager at his office and registered under Part III of the ²[Post Office Act, 1898].

141. Any notice or other document required or authorised by this Act to be served on any person by the railway administration may be served- (a) by delivering it to the person; or (b) by leaving it at the usual or last known place of abode of the person; or (c) by forwarding it by post in a prepaid letter addressed to the person at his usual or last known place of abode and registered under Part III of the ³[Post Office Act, 1898].

142. Where a notice or other document is served by post, it shall be deemed to have been served at the time when the letter containing it would be delivered in the ordinary course of post, and in proving such service it shall be sufficient to prove that the letter containing the notice or other document was properly addressed and registered.

143. (1) A rule under section 22, section 34 or section 84, or the cancellation, rescission or variation of a rule under any of those sections or under section 47, sub-section (4), shall not take effect until it has been published in the official Gazette.(2) Where any rule made under this Act, or the cancellation, rescission or variation of any such rule, is required by this Act to be published in the official Gazette, it shall, besides being so published, be further notified to persons affected thereby in such manner as the authority making, cancelling, rescinding or varying the rule, by general or special order, directs.

144. [Omitted by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).]

145. (1) The Manager of the railway administration, may, by instrument in writing, authorise any railway servant or other person to act for or represent him in any proceeding before any Civil, Criminal or other Court.(2) A person authorised by a Manager to conduct prosecutions on behalf of the railway administration shall, notwithstanding anything in section 495 of the ⁴[Code of Criminal Procedure, 1898,] be entitled to conduct such prosecutions without the permission of the Magistrate.

146. [Omitted by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).]

⁵[147. The Government may, by notification in the official Gazette, exempt the railway from the operation of any of the provisions of the Act.]

148. (1) For the purposes of section 3, clauses (5), (6) and (7), and sections 4 to 19 (both inclusive), 47 to 52 (both inclusive), 59, 79, 83 to 92 (both inclusive), 96, 97, 98, 100, 101, 103, 104, 107, 111, 122, 124 to 132 (both inclusive), 134 to 138 (both inclusive), 140, 141, 144, 145, and 147, the word the railway, whether it occurs alone or as a prefix to another word, has reference to the railway or portion of the railway under construction and to the railway or portion of the railway not used for the public carriage of passengers, animals or goods as well as to the railway falling within the definition of that word in section 3, clause (4).(2) For the purposes of sections 5, 21, 83, 100, 101, 103, 104, 121, 122, 125 and 138, the expression “the railway servant” includes a person employed upon the railway in connection with the service thereof by a person fulfilling a contract with the railway administration.

149. [Repealed by section 2 and Schedule of the Repealing Act, 1938 (Act No. I of 1938).]

150. [Repealed by section 2 and Schedule of the Repealing Act, 1938 (Act No. I of 1938).]