Recovery from a person about to leave cantonment and refund of surplus sale proceeds, if any
Section 106 of the Cantonments Act, 2006 deals with recovery from a person about to leave cantonment and refund of surplus sale proceeds, if any. If the Chief Executive Officer has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from the cantonment, he may direct the immediate payment by such person of the sum so due or about to become due, and cause a notice of deman The Act came into force on 18 Dec 2006.
(1) If the Chief Executive Officer has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from the cantonment, he may direct the immediate payment by such person of the sum so due or about to become due, and cause a notice of demand for the same to be served on such person.
(2) If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress and sale of movable property or attachment and sale of immovable property in the manner hereinbefore provided in this Chapter, and the warrant of such distress and sale or attachment and sale may be issued and executed without any delay.
(3) The surplus of the sale proceeds arising out of section 104, section 105 and this section, if any, shall immediately after the sale of the property, be credited to the cantonment fund, and the notice of such credit shall immediately be given to the person whose property has been sold, or to his legal representative and, if such money is claimed, within a period of one year from the date of notice, a refund thereof shall be made to the said person or his representative.
(4) Any surplus of the sale proceeds not claimed within one year as aforesaid shall be the property of the Board.
Section 106, 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
Questions about Section 106
What does Section 106 of the Cantonments Act deal with?
Section 106 of the Cantonments Act is headed "Recovery from a person about to leave cantonment and refund of surplus sale proceeds, if any". If the Chief Executive Officer has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from the cantonment, he may direct the immediate payment by such person of the sum so due or about to become due, and cause a notice of deman
How do I find court cases under Section 106 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 106, section 106 Cantonments Act 2006, section 106 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 106 of the Cantonments Act, and has it changed?
Its own text turns on section 104 (Disposal of distrained property), section 105 (Attachment and sale of immovable property), so none of them can safely be read on its own.
When did Section 106 of the Cantonments Act come into force?
Section 106 of the Cantonments Act, cited as Cantonments Act 2006 106, 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 16 Oct 2026. This page is not a substitute for legal advice.