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Section114
The Cantonments Act, 2006

Composition

In force From 18 Dec 2006 Act 41 of 2006 As on 19 Oct 2026

Act 41 of 2006 Ministry Defence Enacted 13 Sep 2006 In force 18 Dec 2006

Section 114 of the Cantonments Act, 2006 deals with composition. The Board may, with the previous sanction of the General Commanding Officer-in-Chief, the Command, allow any person to compound for any tax. The Act came into force on 18 Dec 2006.

(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.

Section 114, The Cantonments Act, 2006 (Act 41 of 2006).

Questions about Section 114

What does Section 114 of the Cantonments Act deal with?

Section 114 of the Cantonments Act is headed "Composition". The Board may, with the previous sanction of the General Commanding Officer-in-Chief, the Command, allow any person to compound for any tax.

How do I find court cases under Section 114 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 114, section 114 Cantonments Act 2006, section 114 of the Cantonments Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 114 of the Cantonments Act come into force?

Section 114 of the Cantonments Act, cited as Cantonments Act 2006 114, 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 19 Oct 2026. This page is not a substitute for legal advice.