LawgistThe Cantonments Act
114Composition
(1) The Board may, with the previous sanction of the General Commanding Officer-in-Chief, the Command, allow any person to compound for any tax.
(2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recoverable as if it were a tax.
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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
