Revenue Branch - CB Wah Cantt

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Revenue Branch

Branches

Revenue Branch maintains the complete record of all the concerned heads of receipts for the financial year, which starts on 1st July and ends on 30th June. Revenue Branch mainly deals with all type of taxation on the property managed by CBW.

MAIN FUNCTION OF REVENUE BRANCH

• Assessment of newly constructed property
• House tax payment by property holder
• Water tax payment by property holder / tenant
• Conservancy charges payment by property holder / tenant
• CB Shops rent payment
• Professional Tax payment
• Demand for Professional License
• Hoarding/sign boards /advertisement boards installment
• Advertisement Charges payment of all types of advertisements boards
• Send notices to property holders on non-payment of taxes or any other deviation from CBW revenue branch rules & regulations.

ANNUAL RENTAL VALUE (ARV)

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

In the case of building or land not assessed under above clause 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 form year to year:

Formula for annual rental value for self occupied properties

Annual Rental Value =  Cost of land + Cost of construction
     20
Formula for annual rental value for self occupied properties

Annual rental value =  Actual monthly rent x 12

Calculating of Property Tax

House Tax =  15% of the annual rental value (ARV)


Property Tax Assessment

Property Tax assessment procedure is same for private and leased properties. The property is assessed at least once in every three years under Section 66 to 71 of Cantt Action 1924 (II of 1924). Property is assessed in advance before the next three years period starts. It includes detail of apportions within the covered area for both commercial and residential. Then proposed, existing and previous annual rental values for the considered duration are written on assessment form. Finally the assessed amount of the particular property is sent in the form of notice under section 68 to owner. He may put any objection on this assessed value within 30 days of the receipt of notice. If owner applies for objection, he is issued a notice to present himself before assessment committee on the given date for justification. When the owner accepts the Board assessed value, its entry is made in the Assessment list register under Section 66 of the Cantonment Act, 1924.

Transfer of Immovable Property Tax

This is an incidental tax and is levied @ 3 % of the consideration value of the property being transferred; the consideration value is generally worked out on the basis of evaluation carried out by the District Revenue Authorities for “ad valorem stamp duty”.

Exemption, remission and rebates

Description

Requirement

Remission of current demand of House Tax under Sec 76 of the Cantonment Act, 1924 during which property remained vacant and unproductive of rent

• Notice to be given within 15 days for vacation of property

• Property should be remained vacant at least 60 or more consecutive days

• Property should be in the name of applicant

• Paid utility bills of the claimed period should be attached with application

5% Rebate on current demand of house tax, if while 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 June which is incorporated in the annual tax bill

Recovery Mechanism
• Initially through revenue branch
• Issue of notices of recovery
• Close personal visits and interaction with non-taxpayers
• Referral of chronic defaulters to the recovery
• Masistrate U/S 259 of the Cantonment Act, 1924

 
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