Section 112
General power of exemption.
About this Act
An Act to consolidate and amend the law relating to the administration of cantonments with a view to impart greater democratisation, improvement of their financial base to make provisions for developmental activities and for matters connected therewith or incidental thereto.
The Central Government may, by notification in the Official
Gazette, exempt, either wholly or in part from the payment of any tax imposed under this Act, any person,
or class of persons or any property or goods or class of property or goods.