TAXATION INFO

The following taxes are operative in this Cantonment:-

The Demand & Collection Registers were neither prepared nor updated. However, now the Demand and Collection Registers have been prepared and are in finality stage. Monthly reconciliation with the classified abstract is being effected on regular basis with slight difference.

Quarterly Targets are being set for recovery of outstanding dues / taxes. From B-7 is being followed for the purpose of recovery as guideline and monitoring of the budget performance.

Arrears

Percentage of arrears has been recovered during the last 3 years:

After issuance of annual bills, notices of demand, application before the Cantonment Magistrate under Section 259 of the Cantonment Act 1924 and Distress Warrants are being issued on time as provided for in the act ibid.

Following mechanism id being adopted for effective recoveries:-

• By writing letters and reminders to the defaulters
• By personal contacts of concerned staff / Revenue supdt
• By disconnection of water connection and by disconnection of services occasionally.
• Through the Cantonment Judicial Magistrate U/S 259 of Cantonment Act 1924.

FEE STRUCTURE

TAX ON TRANSFER OF IMMOVEABLE PROPERTY (TIP):

2% of the consideration money I.e. ( 2 % of cost of land + cost of construction )

PROPERTY TAX:

• Residential : 12.5 % of the ARV ( Cost of land + cost of construction + 20 )
• Commercial : 12.5 % of the ARV ( Cost of land + cost of construction + 20 )
• Conservancy Tax : 4 % of the ARV
• Water Charges :

• Surcharge : 12 % on the arrears , is levied on 1st July each year

INSTALLATION GENERATOR COMMERCIAL AREAS:

ENSURING PUBLIC SAFETY AND CONVENIENCE:

• 25 to 50 KVA   Rs, 50,000 /- Per annum
• 51 to 99 KVA   Rs, 1,50,000/- Per annum
• 100 KVA & Above   Rs, 2,00,000/- Per annum