Cantonments Act : OBLIGATION TO DISCLOSE LIABILITY Indian Bare Acts :

Cantonments Act,1924

Act No : 2

Section : OBLIGATION TO DISCLOSE LIABILITY

SECTION 103: OBLIGATION TO DISCLOSE LIABILITY

Act 15 of 1983, Clause 68.- The amendment proposed tosection 103of the Act empowers the Executive Officer to call upon any inhabitant of the cantonment to ascertain not only about his liability to pay a tax, but also the fact that the tax has been correctly paid. This is necessary in cases where a person is about to move out of the cantonment to avoid immediate payment of tax by such person. The existing punishment for an offence under this section is considered inadequate in view of the escalation in prices and is being enhanced. -Gaz. of Ind. 9-7-1982, Pt. II, S. 2, Ext.. p. 52 (No. 26).