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Section66
The Cantonments Act, 2006

General power of taxation

In force From 18 Dec 2006 Act 41 of 2006 As on 15 Oct 2026

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

Section 66 of the Cantonments Act, 2006 deals with general power of taxation. The Board shall, with the previous sanction of the Central Government, impose the following taxes for the purposes of this Act:-- (a) property tax; The Act came into force on 18 Dec 2006.

(1) The Board shall, with the previous sanction of the Central Government, impose the following taxes for the purposes of this Act:--

(a) property tax; and

(b) tax on trades, professions callings and employments.

(2) In addition to the taxes specified in sub-section (1) the Board may, for the purposes of this Act, impose any tax which under any enactment for the time being in force may be imposed in any municipality in the State in which the cantonment is situated:

Provided that the Board shall revise every five years, the rates of taxes imposed under sub-sections (1) and (2):

Provided further that the Board shall not abolish any tax imposed under this section or vary it to the Board's financial disadvantage without the prior sanction of the Central Government and the tax mentioned in sub-section (2) shall not exceed the ceiling prescribed in this behalf by clause (2) of article 276 of the Constitution.

(3) The taxes specified in sub-sections (1) and (2) shall be imposed, assessed and collected in accordance with the provisions of this Act, rules and the bye-laws made thereunder.

(4) Any tax imposed under this section shall take effect from the date of its notification in the Official Gazette or where any later date is specified in this behalf in the notification, from such later date.

Section 66, 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.

Referred to by 1

  1. s. 69 Framing of preliminary proposals

Questions about Section 66

What does Section 66 of the Cantonments Act deal with?

Section 66 of the Cantonments Act is headed "General power of taxation". The Board shall, with the previous sanction of the Central Government, impose the following taxes for the purposes of this Act:-- (a) property tax;

How do I find court cases under Section 66 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 66, section 66 Cantonments Act 2006, section 66 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 66 of the Cantonments Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 66 of the Cantonments Act come into force?

Section 66 of the Cantonments Act, cited as Cantonments Act 2006 66, 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 15 Oct 2026. This page is not a substitute for legal advice.