Section 74 of TCA : Section 74: Incidence Of Taxation

Explanation using Example

Imagine a scenario where Mr. Sharma is the owner and occupier of a house in a cantonment area. The cantonment board imposes a property tax based on the annual rateable value of the house. According to Section 74(1) of the Cantonments Act, 2006, Mr. Sharma is primarily responsible for paying this tax because he is both the owner and the occupier.

If Mr. Sharma had rented out his house to Mr. Gupta, then, as per Section 74(2)(a), Mr. Sharma, as the lessor, would still be primarily liable for the tax.

In another case, if Mr. Sharma had sub-let the property to Mrs. Iyer, then according to Section 74(2)(b), the ...

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