Section 114 of The Cantonments Act, 2006
Composition.
- (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.
Summary
- The Board is permitted to let any person compound for any tax, meaning they can reach a settlement agreement.
- The Board must obtain the previous sanction of the General Commanding Officer-in-Chief of the Command before allowing this composition.
- Any money owed as a result of a tax composition agreement is recoverable exactly as if it were a standard tax.
Practical examples
FAQ
1. Who must approve a tax composition agreement under Section 114 of the Cantonments Act 2006?
Under Section 114 of the Cantonments Act 2006, the Board needs the previous sanction of the General Commanding Officer-in-Chief of the Command to allow a person to compound a tax.
2. How is unpaid composition money collected under Section 114 of the Cantonments Act 2006?
According to Section 114 of the Cantonments Act 2006, every sum due by reason of the composition of a tax is recoverable as if it were a tax itself.
3. Can the Chief Executive Officer alone allow a tax to be compounded under Section 114 of the Cantonments Act 2006?
No, Section 114 of the Cantonments Act 2006 gives this specific power to the Board, and it is subject to higher military approval.
Test yourself
1.Under Section 114 of The Cantonments Act, 2006, whose prior sanction is required before the Board can allow a person to compound for a tax?
2.According to Section 114 of The Cantonments Act, 2006, how is a sum due from a tax composition treated for recovery purposes?
3.If a person wants an exemption due to poverty instead of compounding a tax, which authority grants the poverty exemption under Section 113 of The Cantonments Act, 2006, compared to the compounding approval in Section 114?
4.Under Section 114 of The Cantonments Act, 2006, what action is the Board taking when it applies this provision?