Cantonments Act,1924
Act No : 2
Section : METHOD OF RECOVERY
SECTION 259: METHOD OF RECOVERY
- (1) Notwithstanding anything elsewhere contained in this Act,b[arrears of any tax.f[and any other money recoverable, including rent on land and buildings due under leases or licences executed by or in favour of a Board or the Defence Estates Officer] under this Act or the rules made thereunder] may be recovered together with the cost of recovery either by suit or, on application to ag[Judicial Magistrate] having jurisdiction in the cantonment or in any place where the person from whom suchc[tax, renter money] is recoverable may for the time being be residing,h[either by the distress and sale of movable property of such person, or by the attachment and sale of immovable property of that person, which is within the limits of the jurisdiction of such Judicial Magistrate, or by both these methods], and shall, if payable by the owner of any property as such, be a charge on the property until paid : Provided that the tools of artisans,d[growing crops up to the value of five hundred rupees and implements and cattle used for the purposes of agriculture] shall be exempt from such distress or sale.
(2) An application to ag[Judicial Magistrate] under sub-section (1) shall be in writing and shall be signed by the President or Vice-President of the Board or by the Executive Officere[or thei [Defence Estates Officer]], but shall not require to be personally presented,]
[(3) Upon receiving the application, the Judicial Magistrate referred to in sub-section (1) may take action for the recovery of the amount of tax, rent or money from the person specified in the application as if such amount were a fine recoverable under a sentence passed by him and the provisions ofsections 421and422 of the Code of Criminal Procedure, 1973, shall so far as may be, apply to the recovery of such amount: Provided that the recovery of no such amount shall be made by the arrest or detention in prison of the said person],
Act 15 of 1983, Clause 148.- At present, the rent of buildings and land and any other money recoverable by the Board under the Act or the rules made thereunder can be recovered in accordance with the procedure prescribed insection 259of the Act. It is proposed to amend this section to provide also for recovery of rent on land and buildings due under leases or licences executed by or in favour of a Board or the Defence Estates Officer. It is also proposed to provide for attachment of immovable property as one of the modes of recovery. In view of the coming into force ofthe Code of Criminal Procedure, 1973(2 of 1974), (he reference of the Magistrate in the section is substituted with the reference of Judicial Magistrate. It is proposed to insert a new sub-section (3) enabling a Judicial Magistrate to recover the amount of tax, rent or money due to the Board as if such amount were a fine recoverable under a sentence passed by him and the provisions ofsections 421and422 of the Code of Criminal Procedure, 1973shall apply to the recovery of such amount. The other amendment is consequential. - Gaz. of Ind., 9-7-1982, Pt. II, S. 2, Ext., P.58 (No. id).
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