Section Text
1[60. General power of taxation.--
(1) The Board may, with the previous sanction of the Central Government], impose in any cantonment any tax which, under any enactment for the time being in force, may be imposed in any municipality in the State wherein such cantonment is situated.
2[* * *]
(2) Any tax imposed under this section shall take effect from the date of its notification in the Official Gazette3[or where any later date is specified in this behalf in the notification, from such later date].
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1. Substituted by Act 24 of 1936, section 23, for the original section.
2 The proviso to sub-section (1) rep. by the A.O. 1937.
3 Inserted by Act 15 of 1983, section 39 w.e.f. 1-10-1983.