RAMGARH CANTONMENT BOARD vs STATE OF JHARKHAND .

The Supreme Court examined the authority of the Ramgarh Cantonment Board to levy an entry tax on vehicles under Section 60 of the Cantonments Act, 1924. The Court held that the power to impose such a tax is contingent upon the corresponding authority vested in the municipality, emphasizing that the Cantonment Board cannot levy taxes that municipalities are not authorized to impose. The Court upheld the Division Bench's decision, affirming that the Deputy Commissioner's restriction on tax collection was invalid, thereby allowing the Cantonment Board to proceed with the tax collection.