Evidential value of assessment list
Section 78 of the Cantonments Act, 2006 deals with evidential value of assessment list. Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in section 77 shall be accepted as conclusive evidence-- (a) f The Act came into force on 18 Dec 2006.
Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in section 77 shall be accepted as conclusive evidence--
(a) for the purposes of assessing any tax imposed under this Act, of the annual rateable value or other valuation of all buildings and lands to which such entries respectively refer; and
(b) for the purposes of any tax imposed on buildings or lands, of the amount of each such tax leviable thereon during the year to which such list relates.
Section 78, The Cantonments Act, 2006 (Act 41 of 2006).
Cross-references
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Questions about Section 78
What does Section 78 of the Cantonments Act deal with?
Section 78 of the Cantonments Act is headed "Evidential value of assessment list". Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in section 77 shall be accepted as conclusive evidence-- (a) f
How do I find court cases under Section 78 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 78, section 78 Cantonments Act 2006, section 78 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 78 of the Cantonments Act, and has it changed?
Its own text turns on section 77 (Authentication of assessment list), so none of them can safely be read on its own.
When did Section 78 of the Cantonments Act come into force?
Section 78 of the Cantonments Act, cited as Cantonments Act 2006 78, 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 18 Oct 2026. This page is not a substitute for legal advice.