(1) If the [State] Government is satisfied that the inhabitants of any area are concerned in the commission or abetment of any of the offences punishable under sections [65, 66, 66A, 67, 67A, 67C, 68, 69 and 70] the [State] Government may, by notification in the Official Gazette, direct the employment of additional police [in that area] for such period as it thinks fit.
(2) The cost of such additional police shall, if the [State] Government so directs, be either in whole or in part defrayed by a tax imposed on the persons hereinbelow mentioned, or by a rate assessed on the property of such persons, or both by a tax and by a rate so imposed and assessed, and charged-
(a) either generally on all persons who are inhabitants of the local area to which such notification applies; or
(b) specially on any particular section or sections or class or classes of such persons, and the [State] Government may direct the proportions in which such tax or rate shall be charged.
Explanation.- For the purposes of this section "inhabitants" shall include persons who themselves or by their agents or servants occupy or hold land or other immovable property within such area and landlords who themselves or by their agents or servants collect rents or revenue direct from rayats or occuppiers in such area notwithstanding that they do not actually reside therein.
(3) It shall be lawful for the [State] Government to extend for a term not exceeding in any case five years the period for the payment of such tax or rate beyond the period for which such additional police are actually employed.
[(4) The provisions of sub-sections (4) to (7) of section 50 of the Bombay Police Act, 1951 (Bom. XXII of 1951) shall apply mutatis mutandis to the recovery of such tax or rate.