The next exemption is made in respect of sub-paragraph (4) of paragraph 8. Sub-paragraph (4) of paragraph 8 says that a Regional Council or District Council as the case may be may make regulations to provide for the levy and collection of any of the taxes specified in sub-paragraphs (2) and (3). That only applies to the levy of any tax. These are the clauses which he had exempted from operation by the District Council, in that portion of the Shillong Municipality which lies in the State of Mylliem.
