Section 105 of TCA : Section 105: Attachment And Sale Of Immovable Property

Explanation using Example

Imagine a property owner, Mr. Sharma, who resides within the jurisdiction of a Cantonment Board, has failed to pay his property tax for the past two years despite repeated notices. The Board decides to take action to recover the outstanding tax amount.

The Board issues a warrant for the attachment and sale of Mr. Sharma's immovable property. Following the procedure laid out in Section 105 of the Cantonments Act, 2006, they issue an order prohibiting Mr. Sharma from transferring or charging the property. This order is displayed conspicuously on his property and is also published in a local newspaper, alerting potential buyers that the propert...

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