Ramgarh Cantonment Board & Anr vs State Of Jharkhand & Ors

The Supreme Court examined the authority of the Ramgarh Cantonment Board to levy entry tax on vehicles under Section 60 of the Cantonments Act, 1924. The Court held that the Cantonment Board's power to impose taxes is contingent upon the corresponding powers granted to municipalities, and without the necessary legislative backing, the levy of entry tax is invalid. The Court upheld the Division Bench's decision, affirming that the Deputy Commissioner could not restrain the Board from levying the tax, as the Board acted within its jurisdiction.