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Cantonments Act, 1924

Topic Serial # Content Case Law
 

TAXATION IMPOSITION OF TAXATION

 
60 General power of taxation Case Law
62 Objections and disposal thereof Case Law
63 Imposition of tax
64 Definition of Annual Value”
65 Incidence of taxation
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 Case Law
72 Preparation of new assessment list
73 Notice of transfers Case Law
74 Notice of erection of buildings
75 Demolition, etc., of buildings
76 Remission of tax
77 Power to require entry in assessment list of details of buildings
77 77-A Notice to be given of the circumstances in which remission or refund is claimed
78 what building, etc., are to be deemed vacant
79 Notice to be given of every occupation of vacant building or house
80 Tax on buildings and land to be a charge thereon
81 Inspection of imported goods, etc
82 Evasion of octroi or terminal tax
83 Lease of octroi, terminal tax or toll
84 Appeals against assessment Case Law
85 Costs of appeal
86 Recovery of costs from Board
87 Conditions of right to appeal Case Law
88 Finality of appellate orders Case Law
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
97 Power to prohibit or exempt from taxation
98 Power to make special provision for conservancy in certain cases
99 Exemption in the case of buildings
99 99-A General power of exemption
100 100-A 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
 

CHAPTER VI

 
 

CANTONMENT FUND AND PROPERTY

 
106 Cantonment fund
107 Custody of cantonment fund
108 Property
109 Application of cantonment fund and property
110 Acquisition of cantonment fund and property
111 Power to make rules regarding cantonment fund and property
 

CHAPTER VII

 
 

CONTRACTS

 
112 Contracts by whom to be executed
113 Sanction
114 Execution of contracts Case Law
115 Contracts improperly executed not to be binding on a Board
 

CHAPTER VIII

 
 

DUTIES AND DISCRETIONARY FUNCTIONS OP BOARDS

 
116 Duties of Board
116 116-A Power to manage property
117 discretionary functions of Board
117 117-A Power of expenditure for educational purposes outside the cantonment
 

CHAPTER IX

 
 

PUBLIC SAFETY AND SUPPRESSION OF NUISANCES GENERAL NUISANCES

 
118 Penalty for causing nuisances
119 Registration and Control of dogs
120 Rule of the Road
121 Use of inflammable materials for building purposes
122 Stacking or collecting inflammable materials
123 Care of naked lights
124 Regulation of cinematographer and dramatic performances
125 Discharging fire work, fire arms. Etc
126 Power to require buildings, wells, etc., to be rendered safe
127 Enclosure of waste land used for improper purposes
 

CHAPTER X

 
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