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The Cantonments Act, 2006

Section 114. Composition.

(1) The Board may, with the previous sanction of the General Commanding Officer-in-Chief, the Command, allow any person to compound for any tax. (2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recoverable as if it were a tax.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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