1The Cantonments Act, 1924

( ACT NO. II OF 1924 )

Imposition of Taxation

60. General power of taxation

61. Framing of preliminary proposals.

62. Objections and disposal thereof

63. Imposition of tax

64. Definition of "annual value".

65. Incidence of taxation

Assessment List

66. Assessment list

67. Publication of assessment list

68. Revision of assessment list

69. Authentication of assessment list

70. Evidential value of assessment list

71. Amendment of assessment list

72. Preparation of new assessment list

73. Notice of transfers

74. Notice of erection of buildings

Remission and Refund

75. Demolition, etc., of buildings

76. Remission of tax

77A. Notice to be given of the circumstances in which remission or refund is claimed

77. Power to require entry in assessment list of details of buildings

78. What buildings, etc., are to be deemed vacant

79. Notice to be given of every occupation of vacant building or house

Charge on Immovable Property

80. Tax on buildings and land to be a charge thereon

Octroi, Terminal Tax and Toll

81. Inspection of imported goods, etc.

82. Evasion of octroi or terminal tax

83. Lease of octroi, terminal tax or toll

Appeals

84. Appeals against assessment

85. Costs of appeal

86. Recovery of costs from Board

87. Conditions of right to appeal

88. Finality of appellate orders

Payment and Recovery of Taxes

89. Time and manner of payment of taxes

90. Presentation of bill

91. Notice of demand

92. Recovery of tax

93. Distress

94. Disposal of distrained property

95. Recovery from a person about to leave cantonment

96. Power to institute suit for recovery

Special Provisions relating to Taxation

97. Power to prohibit or exempt form taxation

98. Power to make special provision for conservancy in certain cases

99A. General power of exemption

99. Exemption in the case of buildings

100. Exemption of poor persons

101. Composition

102. Irrecoverable debts

103. Obligation to disclose liability

104. Immaterial error not to affect liability

105. Distraint not to be invalid by reason of immaterial defect

Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs