Chapter IV
DUTIES AND DISCRETIONARY FUNCTIONS OF BOARDS
62. Duties of Board.
62. Duties of Board.—It shall be the duty of every Board, so far as the funds at its disposal permit, to make reasonable provision within the cantonment for—
(i) lighting streets and other public places;
(ii) watering streets and other public places;
(iii) cleansing streets, public places and drains, abating nuisances and removing noxious vegetation;
(iv) regulating offensive, dangerous or obnoxious trades, callings and practices;
(v) removing, on the ground of public safety, health or convenience, undesirable obstructions and projections in streets and other public places;
(vi) securing or removing dangerous buildings and places;
(vii) acquiring, maintaining, changing and regulating places for the disposal of the dead;
(viii) constructing, altering and maintaining streets, culverts, bridges, causeways, markets, slaughter-houses, latrines, privies, urinals, drains, drainage works and sewerage works and regulating their use;
(ix) planting and maintaining trees on roadsides and other public places;
(x) providing or arranging for a sufficient supply of potable water, where such supply does not exist, guarding from pollution water used for human consumption, and preventing polluted water from being so used;
(xi) registering births and deaths;
(xii) preventing and checking spread of dangerous diseases; establishing and maintaining a system of public vaccination and inoculation for the said objective;
(xiii) establishing and maintaining or supporting public hospitals, maternity and child welfare centres and dispensaries, and providing public medical relief;
(xiv) establishing and maintaining or assisting primary schools;
(xv) rendering assistance in extinguishing fires, and protecting light and property when fire occurs;
(xvi) maintaining and developing the value of property vested in, or entrusted to, the management of the Board;
(xvii) establishing and maintaining civil defence services;
(xviii) preparing and implementing town planning schemes;
(xix) preparing and implementing plans for economic development and social justice;
(xx) naming and numbering of streets and premises;
(xxi) according or refusing permission to erect or re-erect building;
(xxii) organising, promoting or supporting cultural and sports activities;
(xxiii) celebrating Independence Day and Republic Day and incurring expenditure thereon;
(xxiv) fulfilling any other obligation imposed upon it by or under this Act or any other law for the time being in force.
63. Power to manage property.
63. Power to manage property.—A Board may, subject to any conditions imposed by the Central Government, manage any property entrusted to its management by the Central Government on such terms as to the sharing of rents and profits accruing from such property as may be determined by rule made under Section 346.
64. Discretionary functions of Board.
64. Discretionary functions of Board.—(1) A Board may, within the cantonment, make provision for—
(i) laying out in areas, whether previously built upon or not, new streets, and acquiring land for that purpose and for the construction of buildings, and compounds of buildings, to abut on such streets;
(ii) constructing, establishing or maintaining public parks, gardens, offices, dairies, bathing or washing places, drinking fountains, tanks, wells and other works of public utility;
(iii) reclaiming unhealthy localities;
(iv) furthering educational objects by measures other than the establishment and maintenance of primary schools;
(v) setting up or supporting higher schools, colleges and vocational, professional and special education;
(vi) constructing, and maintaining works and structures, including rainwater harvesting, for providing supply of water for public and private purposes;
(vii) constituting, maintaining and managing supply and distribution of electricity, including by exploiting non-conventional energy sources, to public and private premises;
(viii) taking a census and granting rewards for information which may tend to secure the correct registration of vital statistics;
(ix) making a survey;
(x) giving relief on the occurrence of local epidemics, floods, famines or other natural calamities by the establishment or maintenance of relief work or otherwise;
(xi) securing or assisting to secure suitable places for the carrying on of any offensive dangerous or obnoxious trade, calling or occupation;
(xii) establishing and maintaining a farm or other place for the disposal of sewage;
(xiii) constructing, subsidising or guaranteeing tramways or other means of locomotion, and electric lighting or electric power work;
(xiv) establishing and maintaining cattle pounds;
(xv) arranging for civic reception with prior approval of the Officer Commanding the Station;
(xvi) providing housing accommodation for any class if inhabitants;
(xvii) conservation and maintenance of ancient and historical monuments, archaeological sites and remains or place of public importance in the cantonment;
(xviii) developing land resources under the management of the Board;
(xix) preparing and implementing group housing schemes;
(xx) establishing and undertaking remunerative projects;
(xxi) developing small-scale and cottage industries;
(xxii) developing expertise in different areas of urban governance and local self-government to and able to provide consultancy to other Municipal and Development Authorities;
(xxiii) adopting any measure, other than a measure specified in Section 62 or in the foregoing provisions of this section likely to promote the safety, health or convenience of the inhabitants of the cantonment;
(xxiv) establishing and maintaining or supporting libraries, museums, art galleries, botanical or zoological collections;
(xxv) establishing and maintaining or supporting stadia, gymnasia, akharas and places for sports and games;
(xxvi) establishing theatres and cinemas;
(xxvii) organising and managing fairs and exhibitions;
(xxviii) constructing and maintaining—
(a) rest-houses;
(b) poor-houses;
(c) infirmaries;
(d) children's home;
(e) houses for deaf and dumb and for disabled and handicapped children;
(f) shelters for destitute and disabled persons;
(g) asylums for persons of unsound mind;
(h) old age homes;
(i) working women's hostels;
(xxix) establishing and managing chemical or bacteriological laboratories for the examination or analysis of water, food and drugs for the detection of diseases or research connected with the public health or medical relief;
(xxx) providing relief to destitute and disabled persons;
(xxxi) establishing and maintaining veterinary hospitals;
(xxxii) constructing and maintaining warehouses and godowns;
(xxxiii) constructing and managing garages, sheds and stands for vehicles and cattle sheds;
(xxxiv) constructing and managing community halls and convention halls;
(xxxv) holding seminars, workshops, public debates, and similar activities particularly on issues and rules and regulations of civic importance.
Explanation.—For the purposes of clause (xvii)—
(a) “conservation” means the supervision, management and maintenance of a place to retain its historical, architectural, aesthetic or cultural significance or of environment and includes the protection, improvement, preservation, restoration, reconstruction and adoption or a combination of more than one of these activities, and the use of such place in a way that ensures the social as well as economic benefits;
(b) “ancient and historical monuments, archaeological sites and remains or place of public importance” include buildings, artefacts, structures, areas, or precincts of historical or aesthetical or educational or scientific or cultural or environmental significance, and those natural features of environmental significance or scenic beauty, as may be declared by the Board.
(2) A Board may, either within or outside the cantonment, make provision for the doing of anything on which expenditure is declared by the Central Government, or by the Board with the sanction of the Central Government, to be an appropriate charge on the cantonment fund or the cantonment development fund.
65. Power of expenditure of educational, health and other purposes outside the cantonment.
65. Power of expenditure of educational, health and other purposes outside the cantonment.—(1) A Board may make provision subject to availability of funds for—
(i) educational objects in a cantonment;
(ii) the objectives of public health and medical care;
(iii) works relating to water-supply, drainage and lighting;
(iv) the preservation, improvement and upgradation of environment,
outside the cantonment, if it is satisfied that the interests of the residents of the cantonment will be served thereby.
Chapter V
TAXES AND FEES
Imposition of taxation
66. General power of taxation.
66. General power of taxation.—(1) The Board shall, with the previous sanction of the Central Government, impose the following taxes for the purposes of this Act:—
(a) property tax; and
(b) tax on trades, professions, callings and employments.
(2) In addition to the taxes specified in sub-section (1) the Board may, for the purposes of this Act, impose any tax which under any enactment for the time being in force may be imposed in any municipality in the State in which the cantonment is situated:
Provided that the Board shall revise every five years, the rates of taxes imposed under sub-sections (1) and (2):
Provided further that the Board shall not abolish any tax imposed under this section or vary it to the Board's financial disadvantage without the prior sanction of the Central Government and the tax mentioned in sub-section (2) shall not exceed the ceiling prescribed in this behalf by clause (2) of Article 276 of the Constitution.
(3) The taxes specified in sub-sections (1) and (2) shall be imposed, assessed and collected in accordance with the provisions of this Act, rules and the bye-laws made thereunder.
(4) Any tax imposed under this section shall take effect from the date of its notification in the Official Gazette or where any later date is specified in this behalf in the notification, from such later date.
67. Charging of fees.
67. Charging of fees.—The Board shall, for the purposes of this Act, charge the following fees, namely:—
(a) licence fee on vehicles and animals;
(b) licence fee on advertisements other than advertisements in newspapers;
(c) fee relating to maintenance of property records;
(d) processing fee on buildings payable along with application for sanction of the building plan;
(e) licence fee on entry of vehicles;
(f) betterment fee on the increase in land value caused by the execution of any development work; and
(g) such other fee which the Board may by regulation specify:
Provided that the fee charged under clause (g) of this section shall not be less than the cost incurred by the Board for or in connection with the specific service to which the fee relates.
68. Norms of property tax.
68. Norms of property tax.—Save as otherwise provided in this Act, the property tax shall be levied on lands and buildings in the cantonment and shall consist of not less than ten and not more than thirty per cent of the annual rateable value of lands and buildings:
Provided that the Board may, when fixing the rate at which the property tax shall be levied during any year, determine that the rate leviable in respect of lands and buildings or portions of lands and buildings in which any particular class of trade or business is carried on shall be higher than the rate determined in respect of other lands and buildings or portions of other lands and buildings by an amount not exceeding one half of the rate so fixed:
Provided further that the tax may be levied on graduated scale, if the Board, so determines.
Explanation.—Where any portion of a land or buildings is liable to a higher rate of the tax such portion shall be deemed to be a separate property for the purpose of municipal taxation alone.
69. Framing of preliminary proposals.
69. Framing of preliminary proposals.—When a resolution has been passed by the Board proposing to impose a tax under Section 66, the Board shall in the manner prescribed in Section 319 publish a notice specifying—
(a) the tax which it is proposed to impose;
(b) the persons or classes of persons to be made liable and the description of the property or other taxable thing or circumstances in respect of which they are to be made liable; and
(c) the rate at which the tax is to be levied.
70. Objections and disposal thereof.
70. Objections and disposal thereof.—(1) Any inhabitant of the cantonment may, within thirty days from the publication of the notice under Section 69, submit to the Board an objection in writing to all or any of the proposals contained therein and the Board shall take such objection into consideration and pass orders thereon by special resolution.
(2) Unless the Board decides to abandon its proposals contained in the notice published under Section 69, it shall submit to the Central Government through the General Officer Commanding-in-Chief, the Command, all such proposals along with the objections, if any, received in connection therewith together with its opinion thereon and any modifications proposed in accordance with such opinion and the notice published under the said section.
71. Imposition of tax.
71. Imposition of tax.—The Central Government may authorise the Board to impose the tax either in the original form or, if any objection has been submitted, in that form or any such modified form as it thinks fit.
72. Power of Central Government to issue directions to the Board.
72. Power of Central Government to issue directions to the Board.—(1) Where the Central Government is of opinion that for securing adequate financial provision for the efficient discharge of the duties and functions of a Board it is necessary so to do, it may issue directions to the Board requiring it to impose within the cantonment area any tax which it is empowered under this Act to impose and which is not already imposed within the said area or to enhance any existing tax in such a manner or to such an extent as the Central Government considers fit and the Board shall, in accordance with the direction, forthwith impose or enhance such tax in accordance with the provisions of this chapter:
Provided that—
(a) no such directions shall be issued without giving the Board and the inhabitants of the cantonment area, an opportunity of showing cause why such directions should not be issued;
(b) the Central Government shall take into consideration any objection which the Board or any inhabitant of the cantonment area may make against the imposition or enhancement of such tax;
(c) it shall not be lawful for the Board to modify or abolish such tax when imposed or enhanced without the sanction of the Central Government.
(2) The Central Government may, at any time, cancel or modify any direction issued by it under sub-section (1) with effect from such date as may be specified in the direction and on and from the date so specified the imposition or enhancement of such tax, shall cease or be modified accordingly.
73. Definition of “annual rateable value”.
73. Definition of “annual rateable value”.—For the purposes of this chapter, “annual rateable value” means—
(a) in the case of hotels, colleges, schools, hospitals, factories and any other buildings which the Chief Executive Officer decides to assess under this clause, one-twentieth of the sum obtained by adding the estimated present cost of erecting the building to the estimated value of the land appertaining thereto; and
(b) in the case of building or land not assessed under clause (a), the gross annual rent for which such building exclusive of furniture or machinery therein or such land is actually let or, where the building or land is not let or in the opinion of the Chief Executive Officer is let for a sum less than its fair letting value, might reasonably be expected to let from year to year:
Provided that, where the annual rateable value of any building is, by reason of exceptional circumstances, in the opinion of the President Cantonment Board, excessive if calculated in the aforesaid manner, the President Cantonment Board may fix the annual rateable value at any less amount which appears to him to be just.
74. Incidence of taxation.
74. Incidence of taxation.—(1) Save as otherwise expressly provided in the notification imposing the tax, every tax assessed on the annual rateable value of buildings or lands or of both shall be leviable primarily upon the actual occupier of the property upon which the said tax is assessed, if he is the owner of the buildings or land or holds them on a building or other lease granted by or on behalf of the Government or the Board or on a building lease from any person.
(2) In any other case, the tax shall be primarily leviable as follows, namely:—
(a) if the property is let, upon the lessor;
(b) if the property is sub-let, upon the superior lessor;
(c) if the property is unlet, upon the person in whom the right to let the same vests.
(3) The liability of the several owners of any building which is, or purports to be, severally owned in parts or flats or rooms or separate tenements for the payment of such tax or any instalment thereof payable during the period of such ownership shall be joint and several.
(4) On failure to recover any sum due on account of such tax from the person primarily liable, these may be recovered from the occupier of any part of the buildings or lands in respect of which the tax is due such portion of the sum due as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of rent so payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the letting value thereof, if any, stated in the authenticated assessment list.
(5) An occupier who makes any payment for which he is not primarily liable under this section shall, in the absence of any contract to the contrary, be entitled to be reimbursed by the person primarily liable for the payment, and, if so entitled, may deduct the amount so paid from the amount of any rent from time to time becoming due from him to such person.
Assessment list
75. Assessment list.
75. Assessment list.—When a tax assessed on the annual rateable value of buildings or lands or both is imposed, the Chief Executive Officer shall cause an assessment list of all buildings or lands in the cantonment, or of both, as the case may be, to be prepared in such form and in such manner as the Central Government may by rule prescribe.
76. Revision of assessment list.
76. Revision of assessment list.—(1) The Chief Executive Officer shall, at the same time, give public notice of a date, not less than one month thereafter, when he shall proceed to consider the valuation and assessments entered in the assessment list, in all cases in which any property is for the first time assessed or the assessment is increased shall also give written notice thereof to the owner and to any lessee or occupier of the property.
(2) Any objection to a valuation or assessment shall be made in writing to the Chief Executive Officer before the date fixed in the notice, and shall state in what respect the valuation or assessment is disputed, and all objections so made shall be recorded in a register to be kept for the purpose by the Chief Executive Officer.
(3) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent by the Chief Executive Officer.
77. Authentication of assessment list.
77. Authentication of assessment list.—(1) When all objections made under Section 76 have been disposed of, and the revision of the valuation and assessment has been completed, the assessment list shall be authenticated by the signatures of the Chief Executive Officer and the President Cantonment Board, who shall, certify that except in the cases if any, in which amendments have been made as shown therein no valid objection has been made to the annual rateable value or any other matters entered in the said list:
Provided that whenever the General Officer Commanding-in-Chief, the Command or the Principal Director comes to the conclusion that the assessment lists or any entries therein have not been correctly prepared and are prejudicial to the interests of the Board or of the Central Government, they may suo motu re-open the said assessment and issue such directions as deemed fit.
(2) The assessment list so authenticated shall be deposited in the office of the Board, and shall there be open, free of charge, during office hours to all owners lessees and occupiers of property comprised therein or the authorised agents of such persons, and a public notice that it is so open shall forthwith be published.
78. Evidential value of assessment list.
78. Evidential value of assessment list.—Subject to such alterations as may thereafter be made in the assessment list under the provisions of this chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in Section 77 shall be accepted as conclusive evidence—
(a) for the purposes of assessing any tax imposed under this Act, of the annual rateable value or other valuation of all buildings and lands to which such entries respectively refer; and
(b) for the purposes of any tax imposed on buildings or lands, of the amount of each such tax leviable thereon during the year to which such list relates.
79. Amendment of assessment list.
79. Amendment of assessment list.—(1) The Chief Executive Officer may after obtaining the approval of President Cantonment Board amend the assessment list at any time—
(a) by inserting or omitting the name of any person whose name ought to have been or ought to be inserted or omitted; or
(b) by inserting or omitting any property which ought to have been or ought to be inserted or omitted; or
(c) by altering the assessment on any property which has been erroneously valued or assessed through fraud, accident or mistake whether on the part of administration or assessees; or
(d) by revaluing or re-assessing any property the value of which has been increased; or
(e) in the case of a tax payable by an occupier, by changing the name of the occupier:
Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the assessment is made.
(2) Before making any amendment under sub-section (1) the Chief Executive Officer shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment.
(3) Any person interested in any such amendment may tender an objection to the Chief Executive Officer in writing before the time fixed in the notice, and shall be allowed an opportunity of being heard in support of the same in person or by authorised agent.
80. Preparation of new assessment list.
80. Preparation of new assessment list.—The Chief Executive Officer shall prepare a new assessment list at least once in every three years, and for this purpose the provisions of Sections 75 to 79 shall apply in like manner as they apply for the purpose of the preparation of an assessment list for the first time.
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