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Taxation


Municipal Taxes

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:

House Tax:-

– Monthly rent x 12 = Annual Rental Value

– Rate of Tax = 12% on ARV

Water Tax:-

– Rate of Tax = 4% on ARV

Other Taxes:

Professional Tax:

– Professional Tax as per Gazette of India published on 6/4/91 and increased by 20% vide CBR 15 dt. 24/8/04

Scavenging Tax:

– 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.

Water Charges:

– Upto 5 Marla = Rs. 55/-

– 5-10 Marla = Rs. 80/-

– Above 10 Marla = Rs. 110/-

– Commercial Connection Double of above

Sewer Charges:

– Equivalent to Water charges

Misc Revenues:

Teh-Bazari : Rs. 30/- per Day.

Whom to Contact for information:

Sh. Labh Chand, Office Sudpt

– For complain in any case dealing with Amritsar Cantonment Board

Revenue Clerk

– All matters connected with assessment, demand, collection, issue of tax bills, payment of tax vacancy remission, penalties and installments.