Supreme Court · 2008 INSC 340 · Decided 11 March 2008

Ramgarh Cantonment Board & ANR. v. State of Jharkhand & Ors

Court
Supreme Court of India
Citation
2008 INSC 340 · [2008] 4 S.C.R. 686
Case number
CIVIL APPEAL No. 4498/2002
Decided
11 March 2008
Bench
ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

Cantonments Act, 1924 - s. 60 - Bihar and Orissa \ I Municipal Act, 1922 - 'ss. 82, 137 and 326 - Entry tax on 'f ~ c vehicles entering into Ramgarh cantonment area - Power of Cantonment Board to impose· - Held: Taxing power of Cantonment a·oard is dependent upon and co-extensive. in municipality - Once municipality is vested with the power to levy entry tax under relevant enactment, Cantonment Board can also exercise the D . same power - Municipaiities in Bihar has no power to levy entry tax on mechanically propelled vehicles under 1922 Act, thus, Cantonment Board

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