The Cantonments Act

Board to be a Municipality for taxation purposes

Payment to be made to a Board as service charges by Central Government or State Government

Power to be make special provision for conservancy in certain cases

Exemption in case of buildings

General power of exemption

Exemption of poor persons

Composition

Irrecoverable debts

Obligation to disclose liability

Immaterial error not to affect liability

Distraint not to be invalid by reason of immaterial defect


Special provisions relating to taxation, etc.


The Board may write off any sum due on account of any tax or rate or of
the costs of recovering any tax or rate if such sum is, in its opinion, irrecoverable:

Provided that, where the sum written off in favour of any one person exceeds two thousand and five
hundred rupees, the sanction of the General Officer Commanding-in-Chief, the Command shall be first
obtained.

LAWGIST

# 115 Irrecoverable debts