Welcome to Cantonment Board Clifton

List of activities

Revenue Branch

Head: Revenue Superintendent
Mr. Sajjad Nazir

email : asr@cbc.gov.pk

Function

Assessment of newly constructed property
House tax payment by property holder
Water tax payment by property holder
Sewerage Tax payment by property holder
Annual rent payment of leased land
CBC Shops rent payment
Professional Tax payment
Demand for Professional License
Hoarding/sign boards /advertisement boards installment
Rent payment of all types of advertisement boards
Sends notice to property holders on non-payment of taxes or any other deviation from CBC’s revenue branch rules & regulations.

Chapter – V of the Cantonment Act 1924 (from Section 60 to 105) deals with the general power of taxation, assessment list, issuance of bills and notices to the taxpayers, remissions and refunds, appeals against assessments, modes of recovery of taxes etc.

Different nature of taxes/ charges/ fees /others

Taxes	Charges	Fees	Others
Property tax Conservancy Tax Transfer of Immovable Property (TIP) tax	Water charges Road Repairs Charges Development Charges Betterment Charges Advertisement Charges	Water Connection Fee Building Plan Fee Completion Fee Mutation Fee Composition Fee Sewerage Connection Fee Debris Clearance Fee Entertainment Fee Demand Notice Fee Copying Fee Demolition Permission Fee License Fee Shop Board Fee Parking Fee Generator Set Fee BTS Towers Fee Cable Networking Fee	Ground Rent Security Deposits Cost of Forms Surcharge

What is Annual Rental (Ratable) Value (ARV)?

According to Section 64 of the Cantonment Act, 1924”annual value” means :

(a) In the case of railway stations, hotels, colleges, schools, hospitals, factories and any other buildings which a Board decides to assess under this clause, one-twentieth of the sum obtained by adding the estimated present cost of erecting the building to the estimated value of the land appertaining thereto, and
(b) In the case of building or land not assessed under clause (a), the gross annual rent for which such building (exclusive of furniture or machinery therein) or such land is actually let or, where the building or land is not let or in the opinion of the Board is let for a sum less than its fair letting value, might reasonably be expected to let from year to year:

Provided that, where the annual value of any building is by reason of exceptional circumstances in the opinion of the Board, excessive if calculated in the aforesaid manner, the Board may fix the annual value at any less amount which appears to it to be just.

Formula for Annual Rental Value for self occupied properties:

(Cost of Land + Cost of construction) X 5% = Annual Rental Value

Formula for Annual Rental Value for the rented out properties:

Actual monthly rent X 12 = Annual rental Value

Rate of important Taxes and Charges:

House Tax	12.5% of ARV
Conservancy Tax	4% of ARV
Water Charges	Based on open / covered area of Plot/property
Transfer of immovable property (TIP) Tax	(According to slab approved by the board) Based on open / covered area of Plot/property (According to slab approved by the board)

Exemptions, remissions and Rebates

Exemptions, Remissions, and Rebates	Requisites
Remission of current demand of House tax under section 76 of the Cantonment Act, 1924 During which the property remained vacant and unproductive of rent	Notice to be given with in 15 days for vacation of property Property should be remained vacant at least 60or more consecutive days. Property should be in the name of applicant. Paid Utility bills (KESC & Sui Gas) of the claimed period should be attached with application .
Exemption of current demand of house tax under section 100 of the Cantonment Act 1924 purely on poverty basis	Property should be in the name of applicant. Usage of property should be residential and self occupied. As there is no measure to evaluate the poverty. Therefore exemption under section 100 of the act ibid shall be granted only to the recipients of Zakat. All pervious taxes should be cleared before application
100% rebate of current demand of house tax under SRO dated 13-03-2004 to the retired Govt Officials/their spouses / widows drawing pension from AGPR or AG Sindh	Property should be in the name of applicant. Application for every year on prescribed performa Attested copies of CNIC and pension book showing last pension drawn should be attached with application
60% rebate of current demand of house tax under SRO dated 13-03-2004 to the retired Govt Officials/their spouses / widows drawing pay from AGPR or AG Sindh	Property should be in the name of applicant. Application for every year on prescribed performa Attested copies of CNIC and pay slip, service certificate should be attached with application.
5% Rebate on current demand of house tax, if whole payment is to be made before 30th September of the fiscal year.	General rebate for all interested tax payers willing to pay their taxes before 30th September which is incorporated in the annual tax bills.
10% rebate on current demand of House tax, if whole payment is to be made before closing of fiscal year i.e. before 30th June	General rebate for all interested tax payers willing to pay their taxes before 30th September which is incorporated in the annual tax bills.

Recovery Mechanism

Initially through Recovery teams
Preparation of list defaulters in descending order
Determination of weekly targets
Daily meeting with recovery teams
Issue of notices of recovery under section 91 of the Cantonment Act, 1924
Issue of notice of disconnection of services like Water supply and sewerage
Close personal visits and interaction with non-Taxpayers
Referral of chronic defaulters to the Recovery
Magistrate U/S 259 of the Cantonment act, 1924
Focus on commercial areas

Achievements

1. Bifurcation of CBC area into 13x Sectors for better Management
2. Preparation and updating of manual Record (Demand & collection Registers) for each and every property
3. Comparative psychiatry of Budget Targets-REAL ACHIEVEMENT

Nature of Taxes/Charges	Actual receipt 2009-10	Budget Figure 2010-11	Actual receipt 2009-10	Proposed Figure for 2011-12
House Tax	415.77	600	534.772	600
Conservancy Tax	150.998	250	183.110	250
Water charges	212.853	350	220.429	350
TIP Tax	241.595	300	397.650	340
Advt. charges	46.706	120	104.256	164
Parking Fee	13.691	16	23.952	23
Shop Board Fee	30.947	31.70	31.764	32
All other heads	394.562	413.02	280.497	419.09
Overall	1507.122	2080.720	1776.430	2178.090

Future Plans

Maximum public facilitation
Assessment avenues to be increased to the maximum
Positive and congealed efforts to achieve Budget figures for the Fiscal year 2011-2012
Utmost yielding out of amounts (taxes and charges) overdue
Survey-based magnification of the tax net
Timely disposal of intakes from valued tax payers
Advertisement campaigns for payment of taxes for public alertness

Special Recovery Team

Collection of taxes and recovery of dues is one of the most important functions at CBC because a smooth and uninterrupted flow of revenue is imperative for the Board to continue its services and development works.

While CBC has always had regular recovery teams to carry out this important function, recently the Board has taken an exceptional initiative in this area that also denotes its commitment to social responsibility. With the aim to help transsexual persons (eunuchs) gain respectable employment and become productive members of the mainstream society, CBC has raised a special Recovery Team comprising competent and educated transsexual staff. The initiative has proved to be highly successful in all respects and the results achieved by the Special Recovery Team have been most encouraging.