LawgistThe Cantonments Act
115Irrecoverable debts
The Board may write off any sum due on account of any tax or rate or of the costs of recovering any tax or rate if such sum is, in its opinion, irrecoverable:
Provided that, where the sum written off in favour of any one person exceeds two thousand and five hundred rupees, the sanction of the General Officer Commanding-in-Chief, the Command shall be first obtained.
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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
