Abstract - CANTONMENTS ACT, 2006 - Income-tax Act, 1961

SECTION 3 OF CANTONMENTS ACT, 2006 Definition of cantonments. 3. (1) The Central Government may, by notification in the Official Gazette, declare any place or places along with boundaries in which any part of the Forces is quartered or which, being in the vicinity of any such place or places, is or are required for the service of such forces to be a cantonment for the purposes of this Act and of all other enactments for the time being in force, and may, by a like notification, declare that any cantonment shall cease to be a cantonment. (2) The Central Government may, by a like notification, define the limits of any cantonment for the aforesaid purposes. (3) When any place is declared a cantonment under sub-section (1), the Central Government shall constitute a Board within a period of one year in accordance with the provisions of this Act: Provided that the Central Government may, for the reasons to be recorded in writing, extend the said period of one year for a further period of six months at a time: Provided further that the Central Government may, until a Board is constituted, by order make necessary provisions for the efficient administration of the cantonment. (4) The Central Government may, by notification in the Official Gazette, direct that in any place declared a cantonment under sub- section (1) the provisions of any enactment relating to local self-Government other than this Act shall have effect only to such extent or subject to such modifications, or that any authority constituted under any such enactment shall exercise authority only to such extent, as may be specified in the notification.