LawgistThe Cantonments Act
113Exemption of poor persons
A Board may exempt, for a period not exceeding one year at a time from the payment of any tax, or any portion of a tax imposed under this Act, any person who in its opinion is by reason of poverty unable to pay the same.
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Special provisions relating to taxation, etc.
- 108 Board to be a Municipality for taxation purposes
- 109 Payment to be made to a Board as service charges by Central Government or State Government
- 110 Power to be make special provision for conservancy in certain cases
- 111 Exemption in case of buildings
- 112 General power of exemption
- 113 Exemption of poor persons
- 114 Composition
- 115 Irrecoverable debts
- 116 Obligation to disclose liability
- 117 Immaterial error not to affect liability
- 118 Distraint not to be invalid by reason of immaterial defect
