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
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
6. Mutation on Leased Land/Private
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.
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
10. Advertisement Charge Rate
The cantonment board has fixed
rates of advertisement charges of each category per sq ft per
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
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
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
- 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.
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.