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| The Board has been imposing the following taxes under section 60 of Cantt Act, 1924. |
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| S.No. |
Tax |
Gazette Notification |
Rate |
| 1. |
Water Tax |
SRO No. CBB/Bly/WT/E-3 dated 11-05-1993 |
10% of the annual Rental value |
| 2. |
House Tax |
SRO No. CBB/Rev/xx/E-3 date 27-06-1988 |
10% of the annual Rental value |
| 3. |
DOG Tax |
SRO No. CBB/dog tax/xx/E-3 dated 02-04-1990 |
Rs. 5.00 per dog/per annumn |
| 4. |
Profession Tax |
SRO No. CBB/410/xx/E-3 dated 08-09-1989 |
As per Govt. List |
| 5. |
Show Tax |
SRO No. CBB/show-tax/xx/E-3 dated 25-01-1990 |
Rs. 20/- per show |
| 6. |
Conservancy Tax |
SRO No. 1952-1/X1-386 dated 1-07-1934 |
5% of the annual Rental value |
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| PROCEDURE FOR PAYMENT OF TAXES. : |
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The tax bills are issued giving 30 days time for payment of taxes. In case the taxes are not paid within the specified time, a demand notice U/s 91 of the Cantonments Act, 1924 is served upon the defaulting person/persons. If the person fails again to pay the taxes within 30 days (prescribed period), then the amount of taxes may be recovered by way of distrain, sale of movable property, attachment or sale of immovable property etc. belonging to the defaulter. |
In case of non-receipt of tax bills, the owner/occupier may collect the same information from the Revenue section of the Board and the liabilities shall be cleared/paid within prescribed period. |
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| MODE OF PAYMENT |
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The taxes are received in the form of cash, account payee cheques and the demand draft in favour of Cantonment Executive Officer, Bareilly Cantt. |
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| Exemption of property from Tax |
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| The following buildings and land shall be exempted from any tax on property. |
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- A place of public worship solely/wholly used and that has not been put in for any other use.
- Buildings for educational purpose, public libraries, play grounds and Dharamshalas. Open to the public and no income is derived there from.
- Hospitals and Dispensaries, for wholly charitable purpose.
- Burning and Burial grounds.
- Buildings and land vested in the Board.
- Any building or land or portion of such Building or land is the property of Govt.
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FOREWORD
Taxes