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Section116
The Cantonments Act, 2006

Obligation to disclose liability

In force From 18 Dec 2006 Act 41 of 2006 As on 17 Oct 2026

Act 41 of 2006 Ministry Defence Enacted 13 Sep 2006 In force 18 Dec 2006 Instruments 1

Section 116 of the Cantonments Act, 2006 deals with obligation to disclose liability. The Chief Executive Officer, may, by written notice, call upon any inhabitant of the cantonment to furnish such information as may be necessary for the purpose of ascertaining-- (a) whether such inhabitant is liable to pay, or has correctly paid, any tax imposed under this Act; The Act came into force on 18 Dec 2006.

(1) The Chief Executive Officer, may, by written notice, call upon any inhabitant of the cantonment to furnish such information as may be necessary for the purpose of ascertaining--

(a) whether such inhabitant is liable to pay, or has correctly paid, any tax imposed under this Act;

(b) at what amount he should be assessed; or

(c) the annual value of the building or land which he occupies and the name and address of the owner or lessee thereof.

(2) If any person, when called upon under sub-section (1) to furnish information, neglects to furnish it within the period specified in this behalf by the Chief Executive Officer or furnishes information which is not true to the best of his knowledge or belief, he shall be punishable with fine which may extend to five thousand rupees and shall also be liable to be assessed at such amount on account of tax as the Chief Executive Officer may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.

Section 116, The Cantonments Act, 2006 (Act 41 of 2006).

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 116

What does Section 116 of the Cantonments Act deal with?

Section 116 of the Cantonments Act is headed "Obligation to disclose liability". The Chief Executive Officer, may, by written notice, call upon any inhabitant of the cantonment to furnish such information as may be necessary for the purpose of ascertaining-- (a) whether such inhabitant is liable to pay, or has correctly paid, any tax imposed under this Act;

How do I find court cases under Section 116 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 116, section 116 Cantonments Act 2006, section 116 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 116 of the Cantonments Act, and has it changed?

One instrument names it without being made under it, most recently The Cantonments (Forms and Manner of Service of Notice) Rules, 2017 (2017).

When did Section 116 of the Cantonments Act come into force?

Section 116 of the Cantonments Act, cited as Cantonments Act 2006 116, 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 17 Oct 2026. This page is not a substitute for legal advice.