Section 113
Exemption of poor persons.
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.
A Board may exempt, for a period not exceeding one year at a
time from the payment of any tax, or any portion of a tax imposed under this Act, any person who in its
opinion is by reason of poverty unable to pay the same.