SectionsParticulars
Chapter IPreliminary
1Short title, extent and commencement
(1) This Act may be called the Cantonments Act, 1924.(2) It extends to the whole of India {The words " except Part B States " were omitted by Act 53 of 1950,...
2Definitions
.-In this Act, unless there is anything repugnant in the subject or context,-(i) " Assistant Health Officer " means the medical officer appointed by the { Sub...
Chapter IIDefinition And Delimitation Of Cantonments
3Definition of cantonments
(1) The {Subs.by the A.O.1937, for " L.G."} [Central Government] {The words " with the previous sanction of the G.G.in C." were rep.by the A.O.1937.} may, by...
4Alteration of limits of cantonments
:- (1) The {Subs.by the A.O.1937, for " L.G."} [Central Government] {The words " with the previous sanction of the G.G.in C." were rep.by the A.O.1937.} may {...
5The effect of including area in cantonment
:-When, by a notification under section 4, any local area is included in a cantonment such area shall thereupon become subject to this Act and to all other en...
6Disposal of cantonment fund when area ceases to be a cantonment
(1) When, by a notification under section 3, any cantonment at ceases to be a cantonment and the local area comprised therein is s immediately placed under t...
7Disposal of cantonment fund when area ceases to be included in a cantonment
:-(1) When, by a notification under section 4, any local area forming part of a cantonment ceases to be under the control of particular {Subs.by Act 24 of 193...
8Application of funds and property transferred under sections 6 and 7
:-Any cantonment fund or portion of a cantonment fund or other property of a {Subs.by Act 24 of 1936, s.69 for " Cantonment Authority ".} [Board] vesting in G...
9Limitation of operation of Act.
The {Subs.by the A.O.1937, for " L.G."} [Central Government may, {The words " with the previous sanction of the G.G.in C." were rep.By the A.O.1937} by noti...
Chapter IIICantonment Boards
10Cantonment Board and Executive Officer
:-For every cantonment there shall be a Cantonment Board and an Executive Officer.]...
11Incorporation of Cantonment Board
:-Every Board shall, by the name of the place by reference to which the cantonment is known, be a body corporate having perpetual succession and a common sea...
12Appointment of Executive Officer
(1) The Executive Officer of every cantonment shall be appointed by the Central Government, or by such Person as the Central Government may authorize in this...
13Constitution of Cantonment Boards
(1) Cantonments shall be divided into three classes, namely:-(i) Class I Cantonments, in which the civil population exceeds ten thousand;(ii) Class II Canto...
14Power to vary constitution of Boards in special circumstances
(1) Notwithstanding anything contained in section 13, if the Central Government is satisfied –(a) that, by reason of military operations it is necessary, or(b...
15Term of office of members
(1) Save as otherwise provided in this section, the term of office of a member of a Board shall be three years and shall commence from the date of the notific...
16Filling of vacancies
(1) Vacancies arising by efflux of time in the office of an elected member of a Board shall be filled by an ordinary election to be held on such date as the {...
17Vacancies in special cases
(1) If from any cause at an ordinary election no member is elected, or if the elected member is unwilling to serve on the Board, the outgoing member shall, if...
18Oath or affirmation
(1) Every person who is by virtue of his office, or who nominated or elected to be, a member of a Board shall, before taking his seat, make at a meeting of th...
19Resignation
(1) Any nominated or elected member of a Board who wishes to resign his office may forward his resignation in writing through the President of the Board to th...
20President and Vice-President
(1) The {Subs.by Act 7 of 1925 s.14, for Commanding Officer of the Cantonment"} [Officer Commanding the station] (Ins.by Act 24 of 1936, s.7.) [if a member o...
21Term of office of Vice-President
{Subs.by s.8, ibid., for the original sub-section.} [(1) The term of office of a Vice-President shall be three years or the residue of his term of office as a...
22Duties of President
(1) It shall be the duty of the President of every Board --(a) unless prevented by reasonable cause, to convene and preside at all meetings of the Board and ...
23Duties of Vice-President
It shall be the duty of the Vice-President of every Board –(a) in the absence of the President and unless prevented by reasonable cause, to preside at meeting...
24Duties of the Executive Officer
The Executive Officer shall perform all the duties imposed upon him by or under this Act, and shall be responsible for the; custody of all the records of the ...
25Special Power of the Executive Officer
The Executive Officer may, in cases of emergency, direct the execution of any work or the doing of any Act which would ordinarily require the sanction of the...
26Electoral rolls
(1) {The words " Where a Board is to be constituted in any cantonment otherwise than in accordance with the proviso to sub-section (1) of section 14 rep.by s...
Chapter IVSpirituous Liquors And Intoxicating Drugs
56Unauthorized sale of spirituous liquor or intoxicating drug
If within a cantonment, or within such limits adjoining a cantonment as the {Subs.by the A.O.1937, for " L.G."} [Central Government] may, by notification in t...
57Unauthorized possession of spirituous liquor
If within a cantonment, or within any limits defined under section 56,-(a) any person subject to military or air-force law otherwise than as a military offic...
58Arrest of persons and Seizure and confiscation of things for offences against the two last foregoing sections
(1) Any police officer or excise officer may, without an order from a Magistrate and without a warrant, arrest any person whom he finds committing an offence...
59Saving of articles sold or supplied for medicinal purposes
The foregoing provisions of this Chapter shall not apply to the sale or supply of any article in good faith for medicinal purposes by a medical practitioner,...
Chapter VTaxation
60General 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, und...
61Framing of preliminary proposals
When a resolution has been passed by the Board proposing to impose a tax under section 60, the Board shall in the manner prescribed in section 255 publish a n...
62Objections and disposal thereof
(1) Any inhabitant of the cantonment may, within thirty days from the publication of the notice under section 61, submit to the Board an objection in writing...
63Imposition of tax
The {Subs.by the A.O.1937, for " L.G."} [Central Government] may authorize the Board to impose the tax either in the original form or, if any objection has b...
64Definition of annual value
For the purposes of this Chapter, " annual value " means(a) in the case of railway stations, hotels, colleges, school hospitals, factories and any other buil...
65Incidence of taxation
(1) Save as otherwise expressly provided in the notification imposing the tax, every tax {Ins.by Act 26; of 1927, s.7.} [assessed] on the annual value of bui...
66Assessment list
When a tax {Ins.by Act 26 of 1927, s.8.} [assessed] on the annual value of buildings or lands or both is imposed, the {Subs.by s.69, ibid., for "Cantonment A...
67Publication of assessment list
When the assessment list has been prepared, the {Subs.by s.69, ibid., for "Cantonment Authority ".} [Board] shall give public notice thereof, and of the plac...
68Revision of assessment list
(1) The {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board] shall, at the same time, give public notice of a date not less than one month th...
69Authentication of assessment list
(1) When all objections made under section 68 have been disposed of and the revision of the valuation and assessment has been completed, the assessment list ...
70Evidential value of assessment list
Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereu...
71Amendment of assessment list
{Subs.by Act 24 of 1936, s.27, for the original sub-section.}[(l) The Board may amend the assessment list at any time-(a) by inserting or omitting the name o...
72Preparation of new assessment list
The {Subs.by s.69, ibid., for " Cantonment Authority ".} [Board] shall prepare a new assessment list at least once in every three years, and for this purpose...
73Notice of transfers
(1) Whenever the title of any person primarily liable for the payment of a tax on the annual value of any building or land to or over such building or land i...
74Notice of erection of buildings
(1) If any building is erected or re-erected within the meaning of section 179, the owner shall give notice thereof to the Executive Officer within thirty da...
75Demolition etc., of buildings
If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the {Subs.by Act 24 of 1936, s.69.for "Cantonment Authority".} ma...
76Remission of tax
In a cantonment {The words " other than a hill cantonment " omitted by Act 24 of 1936, s.30} when any building or land has remained vacant and unproductive o...
77Power to require entry in assessment list of details of buildings
For the purpose of obtaining a partial remission or refund of tax the owner of a building composed of separate tenements may request the {Subs.by s.69, ibid....
78What buildings, etc.Are to be deemed vacant
(1) for the purpose of sections 76 and 77 no building, tenement or land shall be deemed vacant if maintained as a pleasure resort or town or country house, o...
79Notice to be given of every occupation of vacant building or house
(1) The owner of any building, tenement or land in respect of which remission or refund of tax has been given under section 76 or section 77 shall give not...
80Tax on buildings and land to be a charge thereon
A tax assessed on the annual value of any building or land shall, subject to the prior payment of the land-revenue, if any, due to the Government thereon, be...
81Inspection of imported goods, etc
Every person bringing or receiving any goods, vehicles or animals within the limits of any cantonment in which octroi or terminal tax or tool is leviable, sh...
82Evasion of octroi or terminal tax
(1) Any person who takes or attempts to take past an y octroi station or any other place appointed within a cantonment for collection of octroi, terminal tax...
83Lease of octroi terminal tax or toll
It shall be lawful for the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], with the previous sanction of the {Subs.by Act 25 of 1926, ...
84Appeals against assessment
(1) An appeal against the assessment or levy of, or against the refusal to refund, any tax under this Act shall lie to the District a Magistrate or to such o...
85Costs of appeal
In every appeal the costs shall be in the discretion of the officer hearing the appeal....
86Recovery of costs from Board
If the {Subs by Act.24 of 1936, s.69, for " Cantonment Authority ".} [Board] fails to pay any costs awarded to an appellant within ten days after the date of...
87Conditions of rights to appeal
No appeal shall be heard or determined under this Chapter unless-(a) the appeal is, in the case of a tax assessed on the annual value of buildings or lands o...
88Finality of appellate orders
The order of an appellate authority confirming, setting aside or modifying an order in respect of any valuation or assessment or liability to assessment or t...
89Time and manner of payment of taxes
Save as otherwise expressly provided under this Act, any tax imposed under the provisions of this Act shall be payable on such dates and in such installments...
90Presentation of bill
(1) When any tax has become due, the Executive Officer shall cause to be presented to the person liable for the payment thereof a bill for the amount due.(2)...
91Notice of demand
(1) If the amount of the tax for which any bill has been presented is not paid to the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] w...
92Recovery of tax
(1) If the person liable for the payment of any tax does not within thirty days from the service of the notice of demand, pay the amount due, or show suffici...
93Distress
(1) It shall be lawful for any servant of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] to whom a warrant issued under section 92...
94Disposal of distrained property
(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody is, when added to the amount to be recovere...
95Recovery from a person about to leave cantonment
(1) If the Executive Officer has reason to believe that any person from whom any sum is due {Ins by Act 8 of 1930, s.2 and Sch.I.} [or is about to become due...
96Power to institute suit for recovery
Instead of proceeding against a defaulter by distress and sale as herein-before provided in this Chapter, or after a defaulter has been so proceeded against ...
97Power to prohibit or exempt from taxation
Every {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be deemed to be a Municipal Committee. for the purposes of the Municipal Ta...
98Power to make special provision for conservancy in certain cases
A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may make special provision for the cleansing of any factory, hotel, club or group of ...
99Exemption in the case of buildings
(1) When, in pursuance of section 98, a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] has fixed a Special rate for the cleansing of a...
100Exemption of poor persons
A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may exempt, for a period not exceeding one year at a time from the payment of any tax...
101Composition
(1) A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may, with the previous sanction of {Subs.by Act 35 of 1926, s.2, for " Officer Co...
102Irrecoverable debts
A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may write off any sum due on account of any tax {Ins.by Act 24 of 1936, s..34.} [or r...
103Obligation to disclose liability
(1) The Executive Officer may, by written notice, call upon any inhabitant of the cantonment to furnish such information as maybe necessary for the purpose o...
104Immaterial error not to affect liability
No assessment and no charge or demand on account of any tax or fee shall be impeached or affected by reason only of any mistake in the name of any person lia...
105Distraint not to be invalid by reason of immaterial defect
No distress levied under this Chapter shall be deemed unlawful, nor shall any person making the same be deemed a trespasser, on account only of any defect of...
Chapter VICantonment Fund And Property
106Cantonment fund
There shall be formed for every cantonment a cantonment and there shall be placed to the credit thereof the following find sums, namely:-(a) the balance. if ...
107Custody of cantonment fund
(1) Where in or near a cantonment there is a Government treasury or sub-treasury, or a branch of the Imperial Bank of India, {Now the State Bank of India.} t...
108Property
Subject to any special reservation made by the Central Government {The words " or the L.G." were rep., ibid.}, all property of the nature hereinafter in this...
109Application of cantonment fund and property
The cantonment fund and all property vested in a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be applied for the purposes, whe...
110Acquisition of immovable property
When there is any hindrance to the permanent or temporary acquisition upon payment of any land required by a {Subs.by Act 24 of 1936, s.69, for " Cantonment ...
111Power to make rules regarding cantonment fund and property
The Central Government may make rules {For the Cantonment Property Rules, 1925, made under this section, see Gazette of India, 1925, Pt.I, p.578.} consistent...
Chapter VIIContracts
112Contracts by whom to be executed
Subject to the provisions of this Chapter, every {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be competent to enter into and p...
113Sanction
(1) Every contract-(a) for which budget provision does not exist, or(b) which involves a value or amount exceeding {Subs.by Act 2 of 1954, s.14, for " one hun...
114Execution of contracts
(1) Every contract made by or on behalf of a {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] the value or amount of which exceeds {Sub...
115Contracts improperly executed not to be binding on a Board
If any contract is executed by or on behalf of a {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] otherwise than in conformity with the...
Chapter VIIIDuties And Discretionary Functions Of [Boards]
116Duties of Board
It shall be the duty of every {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], so far as the funds at its disposal permit, to make rea...
117Discretionary functions of Board
{S.117 was re-numbered as such-section (1) of that section by Act 15 of 1942, s.9.} [(1)] A {Subs.by s.69, ibid., for " Cantonment Authority".} [Board] may, ...
Chapter IXPublic Safety And Suppression Of Nuisances
118Penalty for causing nuisances
(1) Whoever-(a) in any street or other public place within a cantonment,-(i) is drunk and disorderly or drunk and incapable of taking care of himself; or(ii) ...
119Registration and control of dogs
(1) A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may make bye-laws to provide for the registration of all dogs kept within the canto...
120Rule of the road
Whoever in driving, leading or propelling a vehicle along a street fails, except in a case of actual necessity,-(a) to keep to the left when passing a vehicle ...
121Use of inflammable materials for building purposes
(1) A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} may, by public notice, direct that within such limits I the cantonment as may be specified ...
122Stacking or collecting inflammable materials
A.{Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may, by public notice, prohibit in any case where such prohibition appears to it to be ...
123Care of naked lights
No person shall set a naked light on or near any building in any street or other public place in a cantonment in such manner as to cause danger of fire: that...
124Regulation of cinematographer and dramatic performances
(1) Notwithstanding anything contained in the Cinematograph Act, 1918, no exhibition of pictures or other optical effects by means of a cinematograph or othe...
125Discharging fire-works
Whoever in a cantonment discharges any fire-arm or lets off fire-works or fire-balloons, or engages in any game in such manner as to cause or to be likely to...
126Power to require buildings, wells, etc., to be tendered safe
Where in a cantonment any building, or wall, or anything affixed thereto, or any well, tank, reservoir, pool, depression, or excavation, or any bank or tree,...
127Enclosure of waste land used for improper purposes
A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may, by notice in writing, require the owner or part-owner, or person claiming to be th...
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