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When a tax on the annual value of building or lands
or both imposed, an assessment list of building or lands in the Cantonment or of
both is prepared by the Cantonment Board, as per the rules prescribed by the
Central Government from time to time.(Section 66 of Cantonment Act 1924). The
Building and land tax levied by the Cantonment Board is an obligatory tax. The
rates of taxes is fixed by the Cantonment Board Babina on the Annual letting
value of the buildings.
As per section 67 of Cantonment Act 1924, the assessment list so prescribed
under section 66 is made available to the inspection by house
owners/lessees/occupiers of any property included in the list. Under section 60
of the Cantonment Act 1924, the valuation and assessment entered in the
assessment list and in all cases in which any property is assessed first time of
the assessment is increased, a revision of the assessment list to revaluate and
re-assess such properties is taken place for which a written notice is sent to
the owner of the building, lessees or occupiers of the property. Then the house
owner, lessees or occupiers may submit their objections, if the valuation or
assessment is disputed, to the Cantonment Executive Officer, Babina. Such
objections shall be inquired into and is investigated and the person making
objections shall be allowed an opportunity of being heard either in person or
authorised agent by an Assessment Committee appointed by the Board. As soon as,
such objections are disposed of and the revision of valuation/assessment is
completed by the Assessment Committee members, is put up to the Board for their
approval and then made open to all the owners, lessees or occupiers of the
properties comprises therein or the authorised agent of such persons. A public
notice is also published to this effect.
The rates of building and land in Babina Cantonment Board as per the Gazette
Notification published under GSR No.1/B/5013/78 dated 16.11.1978 are as under:-
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At the rate of 10% per annum on the annual
letting value of such buildings and lands which are assessed from Rs. 51.00 to
Rs. 200.00.
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At the rate of 15% per annum on annual letting
value of such buildings and lands which are assessed from Rs. 201.00 and
above.
Presently, the Cantonment Board Babina is realizing
the revenue in the shape of building and land tax from about 1555 houses/private
properties and service charges from the Government properties, which has been
enforced from the year 1982. Apart from above water tax at the rate of 6% of
annual letting value of the building is also being charged by the Cantonment
Board Babina.
The revision of the assessment list is done after every three years as per
section 72 of Cantonment Act 1924.
Bills of buildings and land tax, as per the valuation or assessment finalized by
the Board, is sent to the owner of the property, lessees or occupier giving 30
days time to pay the tax. In case of non-payment recovery application under
section 259 of Cantonment Act 1924 is sent to Chief Judicial Magistrate, Jhansi
to recover the dues.
APPEAL AGAINST ASSESSMENT
An appeal against assessment or levy of any tax under the Cantonment Act 1924,
shall lie to the District Court, who shall refer the same with its
opinion/statement on the points, for the decision of High Court, if the District
Court finds reasonable doubts on any question as to the liability to, or the
principles of assessment of a tax either on its motion or the application of the
appellant [Section 84(1)(2) of Cantonment Act 1924].
The
process of billing of above taxes as mentioned as Sl.No.1 to 6 start from 1st
April to 30th June of each year and the payment are to be made by the
public within 30 days of the receipt of the above bills in cash either at
Cantonment Board office or through Demand
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