1. Property Tax Assessment

Property Tax assessment procedure is same for private and leased land. The property is assessed at least one in every three years under section 66 to 71. 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 1994. If he appeals D.C then his decision is binding for both the owner and Cantt board as well as owner can make two appeals at maximum.

 

2. House Tax Collection

This is the only tax category in which rebate is offered. It is imposed the probable year of construction either the completion certificate is issued or not by Land branch. There is also 60% rebate to Government Servants, and 100% to widow and army officer. There is also 15% rebate on making early payment during the first three-month of financial year and 10% in the rest of the months of the current financial year. On expiry of the current year the owner cannot avail payment rebate on house tax.


3. Water Tax

It is imposed on monthly basis from the date of connection allotment, but charged yearly, water Tax is based on the area of the land.

 

4. Sewerage Tax

It is charged on yearly basis from the connection allotment date. Sewerage tax is based on annual rental value.

 

5. Non-Payment of House Tax

Revenue branch sends first notice under section 90 of the cantonment act 1924, to an owner who does not pay tax. It contains detail of unpaid taxes. If he/she does respond, then notice under section 259 of the cantonment act 1924 is sent to inform cantonment Magistrate about non-recovery of tax.


6. Mutation on Leased Land/Private Property Sale

The transferee or buyer of property applies for it, to get TIP clearance from WCB before the transfer of property. He also shows the kuchi register. Revenue branch checks if there is any unpaid tax on the property. In case of any unpaid tax, to present the case before revenue superintendent and cantonment executive officer, the applicant is informed about the decision taken. He uses the transfer confirmation to get Puki registry proof from Kuchary.

7. Owner Transfer

After paying TIP, the transferee applies to update the title of new property owner, using form B under section 73(1) & (2) of Cantts act 1924.

8. Affidavit

A widow submits it as a proof to avail 100% rebate only on house tax. An on duty or retired Govt. Servant, or pensioner submits affidavit as a proof to avail 60% rebate only on house tax.

9. Advertisement Spot

There are two ways to create advertising spots. First when an individual or company proposes a plan to construct signboard on a spot, revenue branch surveys the mentioned spot, in case of no objection, party is allowed to build the signboard. There can be a contract for a year or more to pay weekly or monthly at the rate of per sq ft per pole, depending upon the nature of sign board second the revenue branch can also propose the hoarding spot where sign board can be installed. An open public tender for these advertisement spots is invited. Any signboard installed without permission is uprooted without any notice. The sign boards displayed with the permission of HQ 10 Div in WCB boundary are called unauthorized because revenue branch does not change them and WCB is not authorized to uproot these board.

10. Advertisement Charge Rate

The cantonment board has fixed rates of advertisement charges of each category per sq ft per pole.

11. Advertisement Area

Advertisement spots are divided on the basis of area. The record of all the signboard of an area comes in a file. If some contractor has taken the contract of all the advertisement in an area, the revenue branch keeps the record of both contractor, and the companies or individuals displaying add on boards. A stamp paper is also signed between the contractor and WCB about the contract. The contract can be extended.

12. Professional Practice License

The person applies to practice his profession. He submits from B for the grant or renewal of license under section 210 of Cantt act 1924. After paying required amount, license number is issued for the profession. New license number is issued on the renewal of the license.

13. Professional Tax

It is charged from the people annually on defined professions who are doing their practice Ministry of Defense has listed possible professions and their tax rate per annum.


14. Water New Connection

The owner of the property applies for the new water connection. The application is sent to revenue branch. It is not entertained in the case of outstanding tax and charges on the property. The application is requested to clear outstanding tax and charges on the property. The applicant is requested to clear outstanding tax against the property. If revenue branch clarifies the applicant, then it is forwarded to land branch. Land branch marks the construction status of building on the application. Land branch then returns the application to engineering branch. An overseer B&R visits the site and prepares the report for the amount required to be paid by the property holder. After connection completion, supervisor certifies it.

15. Water Disconnection

On repeated notices, if an owner is not paying water charges, the revenue branch requests the engineering branch to cut the water supply of that person.

16. Water Reconnection

If the property holder complains that he/she is not getting pressure water or non-purified water then he/she will be allotted a new water connection with different main line and for this he/she has to pay water reconnection fee, which is rupees 500.

17. Sewerage New Connection

The owner of the property applies for new sewerage connection. The application is sent to revenue branch. It is not entertained in case of outstanding tax and charges. The applicant is requested to clear outstanding tax against the property. If revenue branch clarifies the applicant, then it is forwarded to land branch. Land branch marks the construction status of building on the application. Land branch returns the application to engineering branch. An overseer B&R visits the site and prepares the report for the amount required to be paid. After connection completion, supervisor certifies it.

18. New Work Execution

When some new colony or area is established, engineering branch is responsible for building new roads, sewerage, water supply, fountains, traffic signals, water purification plant, tube well, disposal pump and street lights.

19. New work Project

A work project may contain one or more tasks related to a particular head. A project is assigned to a contractor through tender. Each project is managed in a single file by Engineering Branch. Each task progress in a project is assessed through the progress chart.

20. New Project Allotment

Engineering branch creates a project for construction. An open public tender advertisement is given in the newspaper. This branch prepares public work estimates for the project. It contains the breakdown of material size and cost to complete the project. Cantt Overseer, Cantt Engineer and Cantt Executive officer approve it. Engineering branch prepares another form, which contains

  • Schedule ‘A’ for task completion duration and amount to be paid
  • Schedule ‘B’ for issue of stores to the contractor
  • Schedule ‘C’ for list of tools & plants will be loaned to the contractor
  • Schedule ‘D’ for transport to be hired to the contractor
  • Special conditions for the contract

The bidder fills in percentage above or below of the estimated cost after studying both the above forms. A letter may be sent to the selected bidder to know his willingness about the board decided rate against the rate quoted in the tender. If the percentage is accepted, an agreement is signed on the stamp paper; otherwise the tender will be re-invited. The engineering branch issues work order form to allow the contractor to start project. The successful contractor deposits security amount, which is refundable. In the case of breach of agreement it is held by WCB.

21. Small project

The small projects are not advertised in the newspaper. Engineering branch takes the bid for such projects from the contractor on the list. The lowest quoted rate is sent for approval in the comparative statement. The payment sheet is used to clarify the bill of the contractor.

22. Road Maintenance work

The engineering branch always engages some contractor to do road maintenance. Its expense comes under road maintenance head.

23. Other Maintenance Work

The engineering branch does sewerage and water related maintenance. Their expenses come under the respective heads.

24. Routine Repair work

Routine repair work is also carried out as required for different construction and installation heads. A form is filled that is approved by higher authorities. The engineering branch may engage its employees or call some contractor to do the work, listed Contractor submit their tender for such small task without advertising in the newspaper.

25. Application about Problems

People give application about problems related to engineering branch such as insufficient water supply, inappropriate sewerage drains and new tube well construction.

26. Budgeting

The next year budget is presented based upon the public applications, purchase of tools and consumables, routine repair of installation and future constructions. Budget is presented in the board meeting. The approved budget is sent to higher authority, which sanction the budget to this branch to utilize the allocated amount under each head. The approved copy of the budget is also sent to accounts branch. The engineering branch keeps the transaction history against each head.

27. Street Light Management

Engineering branch keeps record of all streetlights installed on streets and roads. They record number of lights in a particular street, type of light, when installed, repair history and other things.

28. Fountains Management

Engineering branch keeps record of all the fountains installed on different locations. They record location of fountain, when installed, repair history and other things.


29. Traffic signals management

A firm is invited through public tender in the newspaper for installation and maintenance of traffic signal. WCB gives the contract of one year. On satisfactory service, the contract is revised for another year. Engineering branch keeps the record of all the traffic signals installed on different roads & streets. The expense made in the installation and maintenance of the signals is recorded under miscellaneous expense head. The firm is responsible for submitting daily report on functioning of the signal.

30. Vehicle Management

Engineering branch interact with sanitation branch to keep record of all the vehicles and their maintenance.