PROCEDURE

1.                        Payment of bill is due within 30 days of its presentation under      section 90 of Cantonments Act, 1924.

2.                        Failure to make payment within due date will entail the issue of               a demand notice under section 91 of Cantonments Act,1924 &                    will be followed by legal action under section 65,92 and 259 of                      Cantonments Act,1924 as deemed fit.

3.                        The following rebates in the payment of House Tax are granted     vide SRO No.1207 (1) dated 22-12-1979.

a)                             10% of annual tax on account of repairs/maintenance of building for current financial year.

b)                             5% of the annual tax if it is paid in lump sum before 30th September for the current financial year.

c)                             60% of the annual tax in respect of one house in any Cantonment in Pakistan for a person or even in the name of a spouse of he person who is in the service of Federal/ Provincial Governments or a Cantonment Board & is not rented out either wholly or fully.

d)                             100% of the annual tax payable in respect of one house in  any Cantonment in Pakistan by a person who is retired servant of  Federal or Provincial or Cantonment Board or by spouse of any such person, if such house is in the occupation of and owned by such person or his or spouse and is not rented out wholly or in part.

e)                             100% exemption is granted to widow of a person who has been in the service of the Federal/Provincial Government or a Cantt Board in respect of one house in her name in Cantonment in Pakistan vide (SRO No. 21(1) /87 dated 14-01-1988)

Claimants of rebates (c, d & e) are required to submit an application on prescribed proforma. Each application shall be accompanied by an affidavit on stamp paper duly attested by a Magistrate/ Notary Public, which will be verified by Rev.Supdt.

f)                               Exemption can be give to any poor person in the opinion of the Board on poverty grounds under section 100 of the Cantonments Act,1924.

REMISSION:           Tax can be remitted/refunded when any building remained vacant/unproductive of rent for sixty or more consecutive days under section 76,77 of the Cantonment Act 1924. No. remission/refund shall be made unless notice in writing of the fact is given as required under section 77-A of the Cantonments Act,1924. 

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