Collect bills from the office of the Cantonment Board, if not received every year before the 30th June. If the bills are not received it may be that assessment is pending or the owner has not intimated change in address and bill is being sent at previous address or that the present owner has not applied for mutation and the bill is sent to the previous owner. Therefore, to avoid accumulation of the demand and the penalty, owner should collect the bills from the office, if not received.

     As per section 103 of Cantonment Act 1924, citizen is required to furnish such information to the Cantonment Executive Officer, Babina as may be necessary for the purpose of ascertaining whether he is liable to pay any tax imposed under the Cantonment Act 1924 and at What amount he should be assessed or the annual address of the owner or lessees thereof. If, the Cantonment Executive Officer feel that the information furnished by the owner is not true to the best of his knowledge or belief, the person shall be punishable with fine as per Section 103(2) of Cantonment Act 1924 and assessment of amount on account of tax shall be done as the Board may deem proper and same shall be final.

    The tax may be paid in cash, by demand draft and through cheques. Do not issue the cheques without having adequate bank balance.

    If, the owner of the property is residing outside Babina, he is advised to intimate to Cantonment Executive Officer, Babina in writing to this effect with his full permanent postal address or he may appoint an agent in Babina to attend to his tax matters with the Cantonment Board Babina.

   Citizens are advised not to purchase a property without ascertaining that the taxes up to the date of purchase have been paid by the initial owner and there are no outstanding demands against the property, which may they intends to purchase.

    The assessment can only be modified by the Competent Court of law in an appeal under section 84 of the Cantonment Act 1924. Therefore, do not make representations to Cantonment Board, Babina in this regard or withhold the payment of taxes on the grounds that a representation to this effect is pending with the Cantonment, Babina.

    The cases of assessment, mutation and payment of taxes are being dealt with by the Revenue Inspector/Revenue Clerks of Revenue Section in Cantonment Board, Babina. For any grievance, the citizen can have a personal liaison with the said official to seek redressal of their grievances/complaints. If still, it is not solved, please contact the grievances/complaints cell.