Attachment and sale of immovable property
Section 105 of the Cantonments Act, 2006 deals with attachment and sale of immovable property. When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge, and declaring that such property The Act came into force on 18 Dec 2006.
(1) When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge, and declaring that such property would be sold unless the amount of tax due with all costs of recovery is paid in the office of the Board within fifteen days from the date of attachment.
(2) An order under sub-section (1) shall be displayed at some place on or adjacent to such property by pasting the same conspicuously and by publishing the same in a newspaper having circulation in the area in which the property is situated or by any other means or mode as may be considered appropriate by the Chief Executive Officer.
(3) Any transfer of or charge on the property attached or any interest thereon made without the written permission of the Chief Executive Officer shall be void as against all claims of the Board enforceable under the attachment.
(4) Where the sum due to the Board with the cost incurred by the Board in the sale of the property, including publication of notice in newspaper and a sum equal to five per cent. of the purchase money for payment to the purchaser is paid by the defaulter, before the confirmation of the sale under sub-section (5), the attachment, if any, of the immovable property shall be deemed to have been removed.
(5) After the sale of the property by auction as aforesaid, it shall be confirmed in writing by the Chief Executive Officer who shall put the person declared to be the purchaser in possession of the same and shall grant him a certificate to the effect that he has purchased the property to which the certificate refers.
(6) The Central Government may make rules for--
(a) regulating the manner of execution of warrants for the attachment and sale of immovable property;
(b) charging of fees for the attachment and sale of immovable property, to be included in the cost of recovery of the tax due;
(c) summary determination of any claim made by any person other than the person liable for the payment of any tax, in respect of any property attached in execution of warrant under this section.
Section 105, 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.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 105
What does Section 105 of the Cantonments Act deal with?
Section 105 of the Cantonments Act is headed "Attachment and sale of immovable property". When a warrant is issued for the attachment and sale of immovable property, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge, and declaring that such property
How do I find court cases under Section 105 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 105, section 105 Cantonments Act 2006, section 105 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 105 of the Cantonments Act, and has it changed?
1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently The Cantonments (Execution of Warrants for the Attachment and Sale of Immovable Property) Rules, 2016 (2016).
When did Section 105 of the Cantonments Act come into force?
Section 105 of the Cantonments Act, cited as Cantonments Act 2006 105, 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
- 2. Definitions2106 words
- 348. Power to make bye-laws1392 words
- 30. Interpretation1175 words
- 289. Penalty for causing nuisances993 words
- 283. Powers of entry and seizure755 words
- 64. Discretionary functions of Board736 words
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 19 Oct 2026. This page is not a substitute for legal advice.