The Cantonment Board Varanasi collects property tax from private buildings/ Central Govt. buildings/old grant lease properties and service charges from the Central Govt. properties. It is on all lands and buildings situated within the limits of Cantt. and is charged as a percentage of annual value of lands and buildings prevailing. The rates of taxes of cases are revised triennially by the Cantt. Board

House tax 12 ½% of rateable value

Water Tax 2 ½% of rateable value where no water connection

Water tax 3% of rateable value having water connection

It is fixed in accordance with section 73(a) and (b) of Cantt. Act 2006. It is annual rent at which a property is expected to let or actually let from year to year or 1/20th. of sum obtained by adding the estimates cost of erecting the building to the estimated value of land pertaining thereto as decided by the Board.

The assessment of properties is revised triennially. A 30 days notice is given to consider the valuation of assessments entered in the assessment list. Any objection to the assessment shall be made in writing to the Executive Officer and after giving an opportunity of hearing by Chief Executive Officer, Varanasi Cantt., the assessment list is finalized.

Increase in rental value is done triennially by the Cantonment Board. The information being talked for under section 116 by the CEO has to be furnished by the inhabitant true to the best of his knowledge failing which he shall be punishable with fine upto Rs. 5000/- and shall also be liable to be assessed at such amount as the Board may deem fit for the purpose of taxation.

Issue of bills and cases of non receipt of bills :-

Bills are issued yearly

In case of non receipt of bill duplicate bills issued from the office on request.

A notice under section 82 of Cantt Act should be given to the Executive Officer within 30 days of completion or occupation whichever is earlier failing which fine upto Rs. 5000 or ten times the tax payable for a period of 3 months whichever is greater is recoverable from the person.

Under Section 81 of Cantt. Act, it is mandatory to intimate the transfer of property in the Cantt. area within 3 months of such transfer to the Executive Officer and within 6 months incase of a death.

Any other complaint with regard to the above, Office Superintendent and Tax Collector may be contacted on any working day between 3 PM to 4 PM.

Property tax should be paid within 30 days from the receipt of bill under section 99 Cantt. Act 2006. If tax is not paid within the time limit demand notice is issued under section 100 of Cantt. Act 2006. If the payment is not receipt within 30 days of the issue of notice of demand, the tax is recoverable 1% interest per month under section 102 of Cantt. Act 2006 or by attach must under section 105 of Cantt. Act 2006.

If any building is wholly or partly demolished or destroyed or otherwise deprived of value the Board may on the application in writing of the owner or occupier remit or refusal such portions of any tax assessed on the annual value thereof as it thinks fit ( but no remission or refusal shall take effect in respect of any period commencing more than two months before the delay of such applicants ) under section 83 of Cantt. Act 2006.