1. Short title. Local extent
The Act has been amended in Mysore by Mysore Act 13 of 1974. 8. For the purposes of this Act, every Cantonment Board, as defined in the Cantonments Act, 1924 (2 of 1924), is deemed to be a Municipal Committee, see s. 97 of that Act. any horse which such person is bound, by the regulations of the service to which he belongs, to keep.
2. “Municipal Committee” defined
3. Power to prohibit levy of tax
3A. Power of State Government to prohibit levy of taxes on it
4. Central Government to pay taxes referred to in section 3
5. Payments be made in lieu of taxes referred to in section 3A
So long as any order made under 1[section 3A] prohibiting the levy of any tax payable by the 2[State Government], remains in force, the said 3[State Government] shall be liable to pay to the Municipal Committee, in lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the State Government may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable.
6. Decision of questions arising under this Act. ACT NO. 11 OF 18811 [25th February, 1881.] An Act to give power to prohibit the levy of municipal taxes in certain cases. Preamble.—WHEREAS it is expedient to empower 2[Government] to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military 3[, naval] 4[or air-force] service or by the 5[State Government];
If any question arises whether any duty is military,4[ naval] 5[or air-force] duty within the meaning of this Act, the decision of the Central Government thereon shall be conclusive. If any question arises whether any person is compelled as aforesaid to reside within the limits of a municipality or is bound as aforesaid to keep any horse, the decision thereon of such authority as the Central Government may, from time to time, appoint in this behalf shall be conclusive.