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Section102
The Cantonments Act, 2006

Interest payable on taxes due

In force From 18 Dec 2006 Act 41 of 2006 As on 16 Oct 2026

Act 41 of 2006 Ministry Defence Enacted 13 Sep 2006 In force 18 Dec 2006 Cited by 1 provision

Section 102 of the Cantonments Act, 2006 deals with interest payable on taxes due. If a person on whom a notice of demand has been served under section 100, does not, within thirty days from the service of such notice, pay the sum demanded in the notice, he shall be liable to pay by way of interest, in addition to the sum and other charges due one per cent., of the sum due for eac The Act came into force on 18 Dec 2006.

(1) If a person on whom a notice of demand has been served under section 100, does not, within thirty days from the service of such notice, pay the sum demanded in the notice, he shall be liable to pay by way of interest, in addition to the sum and other charges due one per cent., of the sum due for each complete month from the date of expiry of the period of thirty days as aforesaid.

(2) The amount of interest shall be recoverable in the same manner as moneys recoverable by the Board under section 324.

Provided that--

(a) where no appeal has been preferred, the Chief Executive officer with the previous sanction of the Board; and

(b) in any other case, the District Court hearing the appeal under section 93,

may remit the whole or any part of the interest payable in respect of any period.

Section 102, The Cantonments Act, 2006 (Act 41 of 2006).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 93 Appeals against assessment
  2. s. 100 Notice of demand
  3. s. 324 Method of recovery

Referred to by 1

  1. s. 93 Appeals against assessment

Questions about Section 102

What does Section 102 of the Cantonments Act deal with?

Section 102 of the Cantonments Act is headed "Interest payable on taxes due". If a person on whom a notice of demand has been served under section 100, does not, within thirty days from the service of such notice, pay the sum demanded in the notice, he shall be liable to pay by way of interest, in addition to the sum and other charges due one per cent., of the sum due for eac

How do I find court cases under Section 102 of the Cantonments Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Cantonments Act 2006 102, section 102 Cantonments Act 2006, section 102 of the Cantonments Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 102 of the Cantonments Act, and has it changed?

Its own text turns on section 93 (Appeals against assessment), section 100 (Notice of demand), section 324 (Method of recovery), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 102 of the Cantonments Act come into force?

Section 102 of the Cantonments Act, cited as Cantonments Act 2006 102, came into force on 18 Dec 2006, having been enacted on 13 Sep 2006. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.