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    <title>1965 (3) TMI 106 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=288851</link>
    <description>Section 259 of the Cantonments Act was construed as allowing magistrate recovery only of tax, rent, or other money that the Act or Rules themselves make recoverable. The majority view was that rent payable merely under a lease did not fall within that language, because the Board&#039;s claim arose from the lease rather than an express statutory source; an earlier rule authorising recovery had also been repealed, and section 257 did not control section 259. The dissent considered lease rent for board-managed land or buildings sufficiently traceable to the Act and Rules to be recoverable under section 259.</description>
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    <pubDate>Fri, 12 Mar 1965 00:00:00 +0530</pubDate>
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      <title>1965 (3) TMI 106 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=288851</link>
      <description>Section 259 of the Cantonments Act was construed as allowing magistrate recovery only of tax, rent, or other money that the Act or Rules themselves make recoverable. The majority view was that rent payable merely under a lease did not fall within that language, because the Board&#039;s claim arose from the lease rather than an express statutory source; an earlier rule authorising recovery had also been repealed, and section 257 did not control section 259. The dissent considered lease rent for board-managed land or buildings sufficiently traceable to the Act and Rules to be recoverable under section 259.</description>
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      <pubDate>Fri, 12 Mar 1965 00:00:00 +0530</pubDate>
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