Assessment:

To levy the taxes on any residential / commercial property
(a)  House Tax                              (b) Conservancy Tax          (c) Water Tax
12.5% of ARV Annually                 4% of ARV annually             Depend on the area of plot (7751/anum of 500 yards house)

When a tax assesses on the annual value of building or land or both is imposed the board shall cause an assessment list of all buildings or lands in the cantonment or of both, as the case may be , to be prepared in such forms as the federal government rule may prescribe.

Properties in Clifton Cantonment are assessed as per provision laid down under Section 64 (a), (b) of the Cantonments Act 1924. Proposal for assessment of new properties are initiated in accordance with the provisions laid down in Section 66 to 71 of the Cantonments Act 1924. The present cost of erecting the building plus the present market value of land is taken into account for commercial and other buildings as mentioned in Section 64 (a) of the act ibid. Where the properties have been let-out by the owner, the actual rent is the determining factor for assessment of annual letting value provided where the rent agreed upon between the owner and the tenant is not known, the fair letting value of the building is made the criteria.

The last assessment list was prepared on 01-07-2007. The Valuation of property and the formula adopted for the purpose is checked by the Cantonment Executive Officer as sample checking.
Assessment list has been expired on 30-06-2010. There is an increase in valuation over the previous assessments.

The number of taxable units buildings assessed during last 12 months are 3227 units.

Some properties of the notable persons were checked and found to be correctly assessed. 3096 units assessed during the period under report.

Assesses that gone into appeal under section 84 of the Cantt Act. 1924:

Total Numbers of appeals filed         =   11 Nos
Number of appeals disposed off       =    06 Nos
Number of Pending appeals              =    05 Nos