Section88
The Cantonments Act, 2006

Notice to be given of every occupation of vacant building or house

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

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

Section 88 of the Cantonments Act, 2006 deals with notice to be given of every occupation of vacant building or house. The owner of any building, tenement or land in respect of which a remission or refund of tax has been given under section 84 or section 85 shall give notice of the re-occupation of such building, tenement or land within fifteen days of such re-occupation. The Act came into force on 18 Dec 2006.

(1) The owner of any building, tenement or land in respect of which a remission or refund of tax has been given under section 84 or section 85 shall give notice of the re-occupation of such building, tenement or land within fifteen days of such re-occupation.

(2) Any owner failing to give the notice required by sub-section (1) shall be punishable with fine which shall not be less than twice the amount of the tax payable on such building, tenement or land in respect of the period during which it has been re-occupied and which may extend to two thousand five hundred rupees, or to ten times the amount of the said tax, whichever sum is greater.

Section 88, 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.

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 88

What does Section 88 of the Cantonments Act deal with?

Section 88 of the Cantonments Act is headed "Notice to be given of every occupation of vacant building or house". The owner of any building, tenement or land in respect of which a remission or refund of tax has been given under section 84 or section 85 shall give notice of the re-occupation of such building, tenement or land within fifteen days of such re-occupation.

How do I find court cases under Section 88 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 88, section 88 Cantonments Act 2006, section 88 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 88 of the Cantonments Act, and has it changed?

Its own text turns on section 84 (Remission of tax), section 85 (Power to require entry in assessment list of details of buildings), so none of them can safely be read on its own. 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 88 of the Cantonments Act come into force?

Section 88 of the Cantonments Act, cited as Cantonments Act 2006 88, 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 18 Oct 2026. This page is not a substitute for legal advice.