(1) The Local Government shall, by notification establish a district board for each district.
     (2) The Local Government may, by notification, establish a local board or local boards within the limits of any district, and may cancel or vary any such notification.
     (3) A district board shall have authority throughout the district for which it is established, and a local board shall have authority throughout such portion of the district in which it is established, as the Local Government may, by notification, direct:
     Provided that a board shall not have authority over any portion of a district which is for the time being included in a military cantonment or a municipality.