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Cantonments Act, 1924


60.General power of taxation:-

(1) The Board may, with the previous sanction of the {Subs.by the A.O.1937 , for " L.G." } [Central Government], impose in any cantonment any tax which, under any enactment for the time being in force, may be imposed in any municipality in the State wherein such cantonment is situated:

{The proviso to sub-section (1) was rep.by the A.O.1937.}

(2) Any tax imposed under this section shall take effect from the date of its notification in the Official Gazette.]

Comment: Municipality could levy a tax on Motor Vehicles entering the limits of the Municipality, the same could be levied by the Cantonment Board exercise of its power under section 60 of the Cantonments Act with the previous sanction of the Central Government. Consequently, notifications issued by the Cantonment Boards of Mhow, Jabalpur and Saugar were valid notifications issued under Section 60 of the Cantonments Act and imposition of tax on Motor Vehicles entering into the limits of the Cantonment Boards cannot be said to be invalid or inoperative. Cantonment Board, Mhow v. M. P. State Road Transport Corpn., AIR 1997 SUPREME COURT 2013



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