(1) This Act may be called the Puducherry Municipal Decree (Levy and Validation of Taxes, Duties, Cesses and Fees) Act, 1973.
(2) It extends to the whole of the Union territory of Puducherry.
(3) It shall be deemed to have come into force on the 18th day of January,
1973.
2. Definitions. --- In this Act, unless the context otherwise requires, -
(a) ‘Government’ means the Administrator of the Union territory of Puducherry appointed by the President under article 239 of the Constitution;
(b) ‘municipal commune’ means a commune mentioned in article 1 of the Municipal Decree;
(c) ‘municipal council’ means the body constituted to manage the municipal affairs in a municipal commune;
(d) “Municipal Decree’ means the Decree of French Government dated the 12th March, 1880, as amended from time to time.