Cantonment board is entitled to levy taxes on residents of the cantonment
It is not discriminatory in nature
Imposition of property tax
Greetingd! Can cantonment board impose property tax on the residents of cantonment while the adjacent srinagar muncipality is not imposing the same? Won't it be discriminatory & prejudicial to impose property tax to the section of people living in cantonment area. While their fellow citizens of the same state & city do not have to pay tje same.
Asked 8 years ago in Taxation
Ask a question and receive multiple answers in one hour.
Lawyers are available now to answer your questions.
4 Answers
Cantonment board is entitled to levy taxes.section 60 of the cantonment act permits imposition of any tax which may be imposed in any municipal area where cantonment is situated under any enactment.
The “Srinagar Municipal Corporation (Tax on Lands and Buildings) bye Laws, 2006” as approved by the Government in pursuance of sub section (2) of Section 84 of Jammu and Kashmir Municipal Corporation Act, 2000. Sreenagar Municipality also impose property tax.
The Srinagar Municipal Corporation shall maintain an assessment list of all lands and buildings situate within its jurisdiction and shall form as base for issuance of property tax bills. Every year, in the month of April, objections shall be invited against the rateable value as appearing in the assessment list. Objections, if any, can be filed against the rateable values shown in the assessment list. In cases where no objections are filed, the property tax bills shall be issued on the basis of the rateable value shown in the assessment list. Where the objections have been filed these are investigated and if any reduction in the rateable value is possible, the property tax bills in respect of such properties shall be sent after predetermining the rateable values.The “Srinagar Municipal Corporation (Tax on Lands and Buildings) Bye Laws, 2006” as approved by the Government in pursuance of sub section (2) of Section 84 of Jammu and Kashmir Municipal Corporation Act, 2000
When the name of the person primarily liable for payment of tax in respect of any land or building cannot be ascertained, it shall be sufficient to name him in the assessment list and in any notice (Form “B”) which it may be necessary to serve upon the said
person under the Act, “the holder” of such land or building without further description.
The cantonment administration is totally different body and authority with different set of rules to that of the other local civic body i.e., the municipality.
This is legal and everyone living within the said jurisdiction are bound to to follow the rules therein.
There is no discrimination or prejudice.
In fact the cantonment rules are the oldest when compare to rules of other civic bodies.
