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- Cantonment Boards are established under the Cantonments Act of 2006.
- They are the bodies for municipal administration of the civilian population in the cantonment area.
- Cantonment Boards are under the administrative control of the Defence Ministry.
- A cantonment board consists of partly elected and partly nominated members.
- The elected members hold office for a term of five years while the nominated members (i.e., ex-officio members) continue so long as they hold the office in that station.
- The military officer commanding the station is the ex-officio president of the board and presides over its meetings.
- The Vice-President of the board is elected by the elected members from amongst themselves for a term of five years.
- Cantonments are divided into four categories, namely,
- Category I – population exceeds fifty thousand
- Category II – population exceeds ten thousand, but does not exceed fifty thousand
- Category III – population exceeds two thousand five hundred, but does not exceed ten thousand
- Category IV – population does not exceed two thousand five hundred.
- As the resources are owned by GOI, cantonment boards can't levy any tax.