Cantonments Act, 2006 (41 of 2006) S. 93(1) - An Appeal against the
assessment or levy of, or against the refusal to refund, any tax under this Act shall lie to the District Court - Explanation of the aforesaid Act provides that the District Court in relation
to a cantonment would mean the Principal Civil Court of original jurisdiction having jurisdiction over the area, in which that cantonment is situated - It shall include such other Civil
Courts having jurisdiction over that area as notified by the Central Government in this behalf in consultation with High Court having jurisdiction over the area. (173) P.L.R.
Cantonments Act, 2006 (41 of 2006) S. 93(2) - The word in Section
93(2) of the Act "the Court may, either in its own motion or on the application of the appellant" has to be interpreted to mean that such power has to be exercised in rare cases - The same is
merely an enabling provisions which can and should be used sparingly, where, complicated questions of law arises, which could not be decided by the District Court - Otherwise in terms of
Section 93(2) of the Act, the District Court is competent to decide an appeal in any manner in accordance with law. (173) P.L.R.
Cantonments Act, 2006 (41 of 2006) S. 93(2) - Word "may" used in Section 93(2) is not to be
read as a mandate. (173) P.L.R.