Cantonments Act, 1924

The Cantonment Board, Meerut issued show‑cause notices under Section 185 of the Cantonments Act, 1924 to respondents including Afzal, alleging unauthorised construction within the cantonment. The respondents objected, but the primary authority neither referred to the objections nor mentioned the earlier show‑cause noti…

The Urban Improvement Trust (UIT) of Kota, created under the Rajasthan Urban Improvement Act, 1959, claimed exemption from income tax under Section 10(20) of the Income Tax Act, 1961, asserting that it qualified as a "local authority" within the meaning of clause (iii) of the explanation – i.e., a Municipal Committee. …

Jagat Pal Singh Cheema, a Section Officer of the Cantonment Board, Jammu, was removed from service following a departmental inquiry. The Board later reconsidered the decision, and its President referred the matter to the Officer Commanding‑in‑Chief (OCIC) under Section 51 of the Cantonments Act, 1924. The OCIC issued a…

The New Okhla Industrial Development Authority (NOIDA), created under the U.P. Industrial Area Development Act, 1976, challenged income‑tax notices on the ground that it qualified as a "local authority" and was therefore exempt under section 10(20) of the Income Tax Act, 1961 as amended by the Finance Act, 2002. The ce…