Tax Details

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Tax Details

Property Tax

The Cantonment Board Pachmarhi collects property tax from private buildings, Central Govt. buildings, old grant lease properties & service charges from Central Govt. properties. It is on all lands & buildings situated within the limits of the Cantt. & is charged as a percentage of annual value of lands & buildings prevailing. The rates of taxes of cases are revised triennially by the Cantt. Board.

Rate of Tax :-

House Tax - 12.5 % of ratable value.
Water Tax - 2.5 % of ratable value where no water connection.
Water Tax - 3 % of ratable value having water connection.

Annual Value :-

It is fixed in accordance with section 64 (a) & (b) of Cantt. Act 1924. It is annual rent at which a property is expected to-let or actually let from year to year or 1/20th. sum obtained by adding the estimates cost of erecting the building to the estimated value of land pertaining thereto as decided y the Board.

Revision of assessment list :-

The assessment of properties is revised triennially. A 30 days notice is given to consider the valuation of assessment entered in the assessment list. Any objection to the assessment that shall be made in writing to the CEO & after giving an opportunity of hearing y an assessment committee constituted by the Board, the assessment list is finalized.

Increase in rental value is done triennially by the Cantonment Board. The information being talked for under section 103 by the CEO has to be furnished by the inhabitant true to the best of his knowledge failing which he shall be punishable with fine up to Rs. 500/- and shall also be liable to be assessed at such amount as the Board may deem fit for the purpose of taxation.

Issue of bills & cases of non-receipt of bills :-

Bills are issued yearly. In case of non-receipt of bill duplicate bills cab be issued from the office on request.

Notice of completion of new building :-

A notice under section 74 of Cantt. Act should be given to the CEO within 30 days of completion or occupation whichever is earlier failing which fine up to Rs. 250/- or ten times the tax payable for a period of three months, whichever is greater is recoverable from the person.

Notice of transfer of property :-

Under section 73 of Cantt. Act it is mandatory to intimate the transfer of property in the Cantt. area within three months of such transfer to the CEO & within six months in case of a death. Any other complaint with regard to the above, Office Supdt. & Tax Collector may be contacted on any working day between 3:00 PM to 4:00 PM.

Payment of property tax :-

Property tax should be paid within 30 days from the receipt of bill under section 90 of the Cantt. Act 1924. If the tax is not paid within the time, limit demand notice is issued under section 91 of the Cantt. Act 1924. If the payment is again not received within 30 days of the issue of notice of the demand the tax is recoverable with 12% interest per month under section 92-A of Cantt. Act 1924 or by attach must under section 94-A of Cantt. Act 1924.

Remission :-

If any building is wholly or partially demolished or destroyed or otherwise deprived of value the Board may on the application in writing of the owner or occupier remit or refussal such portions of any tax assessed on the annual value thereof as it thinks fit (but no remission or refusal shall take effect in respect of any period commencing more then two months before the delay of such applicants) under section 75 of the Cantt. Act 1924.

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