Property Tax (House Tax):
House Tax department is one of the tax revenue earning of Amritsar Cantonment board. The revenue is relaised in the shape of house tax/water tax from about 225 private properties (houses) and service charges from the Central Govt. (Defence) properties under the charge of Garrison Engineer Amritsar situated with in the jurisdiction of Amritsar Cantonment.
The House Tax assessed on annual rental value of any building or land. It is a percentage of rateable value of buildings/lands. The rate of tax was fixed by the Board and published by the Central Govt. vide Gazette Notification in the Gazette of India (SRO No 1155 Dt. 8/10/1929)
Rate of Tax:
– Monthly rent x 12 = Annual Rental Value
– Rate of Tax = 12% on ARV
– Rate of Tax = 4% on ARV
– Professional Tax as per Gazette of India published on 6/4/91 and increased by 20% vide CBR 15 dt. 24/8/04
– Where AVR does not exceed Rs. 1200/- = Rs. 6/- p.m.
– Where AVR exceeds Rs. 1200/- and occupied by single tenant = Rs. 9/- p.m.
– Where AVR exceeds Rs. 1200/- and occupied by more than one tenant = Rs. 6/- p. m.
– Dhobighat Fee – Rs. 25/- p.m.
– Upto 5 Marla = Rs. 55/-
– 5-10 Marla = Rs. 80/-
– Above 10 Marla = Rs. 110/-
– Commercial Connection Double of above
– Equivalent to Water charges
Whom to Contact for information:
Sh. Labh Chand, Office Sudpt
– For complain in any case dealing with Amritsar Cantonment Board
– All matters connected with assessment, demand, collection, issue of tax bills, payment of tax vacancy remission, penalties and installments.