https://www.taxtmi.com/caselaws?id=106128 Section 60 of the Cantonments Act, 1924 does not create an independent taxing power; it is co-extensive with the taxing power available to municipalities under the relevant State law. Because the Bihar and Orissa Municipal Act, 1922 did not authorise entry tax on mechanically propelled vehicles entering municipal limits, the Cantonment Board could not levy such a tax in the cantonment area. The contrast with the Madhya Pradesh municipal law, which expressly permitted entry tax on vehicles entering limits, confirmed that the board cannot exercise a wider power than the municipality itself. en-us Tue, 11 Mar 2008 00:00:00 +0530 Sat, 24 Aug 2013 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106128 Section 60 of the Cantonments Act, 1924 does not create an independent taxing power; it is co-extensive with the taxing power available to municipalities under the relevant State law. Because the Bihar and Orissa Municipal Act, 1922 did not authorise entry tax on mechanically propelled vehicles entering municipal limits, the Cantonment Board could not levy such a tax in the cantonment area. The contrast with the Madhya Pradesh municipal law, which expressly permitted entry tax on vehicles entering limits, confirmed that the board cannot exercise a wider power than the municipality itself. Case-Laws VAT and Sales Tax Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106128