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.