revenue

Assessment

The Chief Executive Officer, Shillong prepares the assessment list of all buildings or lands or both in the Cantt. area. Thereafter a notice is published giving up to 30 days time inviting objections to the proposed assessment within scheduled time. The objections so made are recorded in register and allowed an opportunity of being heard either in person or through authorized agent by the Chief Executive Officer.

After disposal of objections made under Section 76, the revision of valuation and assessment is finalized. The Assessment list is authenticated by the signature of Chief Executive Officer and the President, Cantonment Board.

The Board has imposed the following rate of taxes under Section 66 of the Cantonment Act, 2006.

Sl.No.

Tax

Gazette Notification

Rate

1

House Tax

No.1484-a dt. 6/3/1945

10% on Annual Value

2

Water Tax

No.126/1/a/CL/45 dt. 3/2/1945 & No.7866 A.P dt. 30/11/1929

5% on Annual Value

3

Conservancy Tax

Notification No.632 AP & 7887 AP dt.28/11/1931 & No.642AP dt. 22/1/1932

5% on Annual Value

4

Lighting Tax

Notification No.632 AP & 7887 AP dt. 28/11/1931 & 642 AP dt. 22/1/1932

3 ½ % on Annual Value

5

Trade & Professional Tax

NO.123/33/a/C&L/44 dt. 22/12/1944

Varies from Rs. 1/- to Rs. 50/-

6

Dog Tax

Notification No.5259 AP dt. 27/7/1933 & 951 AP dt. 6/2/1930.

Rs. 3/- per dog P.A

7

Hand cart (Iron wheel) Tax

Notification No.5259 AP dt. 27/7/1933 & 951 AP dt. 6/2/1930.

Rs. 2/- P.A

Incidence of Tax

(i) Primarily upon the actual occupier of the property upon which the said tax is assessed, if he is owner/lessee.

(ii) In any other case:

  1. If the property is let upon the lessor.
  2. If the property is sublet upon the superior lessor.
  3. If the property is sublet, upon whom right to let vest.

(iii) On failure to recover from the person primarily liable, this may be recovered from the occupier of any part of building.

Recovery Of Taxes

The Bills are presented giving 30 days time for payment of taxes. On expiry of 30 days, a Notice of demand under Section 100 of the Cantonment Act, 2006 is served to the person/persons. If the person fails again to pay the taxes within 30 days specified in the Notice, the amount of taxes is recovered by issue of warrant Notice under Section 101 and confiscating of the moveable articles to recover the dues as per Section 103 of Cantonment Act, 2006. After expiry of specified Notice period i.e., under Section 100, the taxes are recovered charging interest under Section 102 of the Cantonment Act, 2006 @ 1 % for the sum due for each complete month from the date of expiry of the period of 30 days.

Mode Of Payment

Revenue & taxes are received in cash, A/C Payee Cheque and Demand Draft in favour of C.E.O, Shillong Cantonment Board.

Exemption From Property Tax

a) Place set apart for public worship.

b) Building used for educational purpose, public libraries, play ground and dharamshalas which are open to the public and from which no income is derived.

c) Hospitals and dispensaries maintained wholly by charitable contributions.

d) Burning and burial grounds, not being the property of the Government or a Board.

e) Building or lands vested in the Board.

f) Buildings or lands, which are the property of the Government.

The Board has imposed the various fee & charges under Section 67 of the Cantonment Act, 2006 as under:

1(i)

Registration charge as Contractor ( Civil work & other):-

 

Upto Rs. 5.00 lacs

Rs. 3,000/- P.A.

 

Rs. 5.00 lacs to Rs.10.00 lacs        

Rs. 5,000/- P.A.

 

Rs. 10.00 lacs to Rs. 25.00  lacs   

Rs. 7,500/- P.A.

 

Rs. 25.00 Lacs and above

Rs.10,000/-P.A.

( ii)

Regisration charge as Suppliers :-

 

Upto Rs. 1.00 lac.                        

Rs. 750/-

 

Rs. 1.00 Lac to Rs. 2.00 Lacs       

Rs1500/-

 

More than Rs. 2.00 lacs 

Rs.2500/-

(iii)

Miscellaneous (Auction of trees, unserviceable stores etc) :-

 

 Upto 1.00 lac

Rs.  750/-

 

More than Rs. 1.00 lac

Rs.1500/-

2

Cost of tender form :-

 

 

Upto Rs. 1.00 lac                      

Rs. 200/-

 

Rs. 1.00 lac to Rs. 2.00 lacs      

Rs. 300/-

 

Rs. 2.00 lacs to Rs. 5.00 lacs   

Rs. 500/-

 

Rs. 5.00 lacs to Rs. 10.00 lacs  

Rs. 750/-

 

Rs.10.00 lacs to Rs. 25.00 lacs 

Rs1000/-

3.

Copying fee :-

 

C.B.R.

Rs.  10/- each.

 

Extract of Assessment 

Rs.  50/- each.

 

Copy of the sanction                

Rs.  50/- each.

 

Photocopy of lease 

Rs. 250/-each.

 

Photocopy of sanctioned

 

 

Building plan.

Rs. 500/- each.

 

Extract of G.L.R:-                    

Rs.150/- each

4. 

Shamiana fee  (12’x 20’ more or less)       

Rs.150/- each for 6 hours.

5.

Audio publicity fee/loudspeaker  

Rs.150/- each day (subject to                                                                                      permission)

6.

Temporary use of land for any function/program for 4-6 hour

Rs.200/- per day.

7.

Extract of G.L.R.- Civil Area    
   Bungalow Area

Rs.   200/-
Rs.   350/-

8.  

O.P.D.Fee :-
Resident of Cantonment  
Outside of Cantonment
Urgent
B.P.L

 

Rs.       5/- for 7 days
Rs      10/- for 7 (seven) days
Rs.     25/-
Free

9.  

X-ray charges :-

As per the cost of x-ray film and other charges, CEO may fix accordingly

10.

Pathology charge :- 

-do-

11.

Birth/Death Extract from Record :-
After 07 days    
After 03 days 
Same day

Rs. 10/- each
Rs. 25/- each
Rs. 75/- each

 

12. 

Cost of Electoral Roll    

Rs. 300/- each ward.

13. 

License fee on vehicles :-
3 (three) wheeler 
4 (four) wheeler
Animal driven

 

Rs.  500/- P.A.
Rs.  750/- P.A.
Rs.   250/-P.A.

14.  

Mutation fee :-

(i)

 

i)

ii)

(By sale)
Jhalupara Bazar
Cantonment Bazar     
Bungalow Area          
Mutation by inheritance/gift to legal heir  Civil Area/ Bungalow –
Gift Deed, out of family (Civil/Bungalow Area)-

 

Rs.   8000/-
Rs. 12000/-
Rs. 15000/-
Rs.   2,500.00/ Rs. 3,000.00

Rs.15,000.00/ Rs. 20,000.00

15. 

Service provider :-

i)
ii)

iii)

 

iv)

v)

 

vi)

vii)

Cable connection
Selling Cell Phone, Sim Card wholesale/retail 
Commercial Institute imparting professional, Vocational, computer education
Electrical/Electronic goods        
  Wholeseller/Retailer                          
Archery counter having licenses issued by the Government  of Meghalaya lease/ partly own          
 Road side counter
Play win Counter (Khelo India Khelo)  
Office dealing with Stock exchange transactions such as N.S.E/ B.S.E and others

Rs.3000/- P.A
Rs.1000/Rs. 500/-P.A   

Rs. 1500/-P.A.

 

Rs. 1500/-/ 700/- P.A   

Rs. 1500/- per counter P.A.

 

Rs.   800/- per counter P.A
Rs. 2500/- P.A.

Rs. 3500/- P.A.

 

16.  

Cost of Application form:-

 

Building application form (Civil area)   (Bungalow Area)
Water connection form 
General application form
Trade Licence, (Wholesale)
Trade Licence, (Retail)
Cost of Application form For employment :-
Class IV

Rs.1000/-  each
Rs.1500/-  each
Rs.  100/-  each.
Rs.    15/-  each
Rs.   50/-  each.
Rs.   25/-  each

 

Rs. 50/-

 

Class III (LDAs etc.)   
Others

Rs. 75/-
Rs. 100/-

17

Water Supply :-
Connection charges
Disconnection  charges        
 Re-connection   charges        

 

Rs. 1000/-each
Rs.  800/-each
Rs.1500/-each.

18

Digging charges per running feet-  

Rs. 50/- per feet

19. 

Road Cutting Per Sq.ft.

Rs. 60/- per Sq.ft.

20.

Play ground subject to permission  

Rs. 200/- Except Political  

21.

School for function -   Sanitary charge One room  (Hall) & ground
Electricity charges 

Rs. 250/-
Rs. 1500/-
Rs. 350/-

22.

Fee for the following commercial activities excluding the trades enumerated under section 277 of the Cantonments Act, 2006.

 

23.

Cloth shop Wholesale/Retail (Annual Gross        

Rs. 850/-P.A.

24. 

Turn over upto Rs. 2 lacs and above. Cloth shop retain Rupees two lacs and
below Rupees two lacs. 

Rs. 300/- P.A.

25.

Woolen goods, wool, readymade garments
Hardware sanitary fitting paints Motor parts

Rs.425/-  P.A.

26.  

Sewing machine, typewriting and other machinery

Rs. 670/- P.A.

27.  

Ready made shoes selling and repairing selling centre.

Rs. 250/- P.A.

28.  

Small shoes selling and repairing centre

Rs. 125/-P.A

29.

Photograph, photo framing, plastic goods, music, sports etc

Rs. 350/-P.A.

30. 

Stationery goods Books paper magazine shop.

Rs. 250/-P.A.

31.

Leather box, suit case, trunk, jute bags selling centre.

Rs. 180/-P.A.

32.

Bed making and selling Centre                                                  

Rs. 220/-P.A

33.

Radio, Transistor, electrical goods repairing & selling        

Rs. 430/-P.A.

34.

Watch, optical shop selling and repairing centre.

Rs. 220/-P.A.

35.

Jewellery gold, silver manufacturing selling & repairing

Rs. 430/-P.A.

36.

Lime and cement selling shop

Rs. 300/-P.A

 

 

 

37.

Scooter and cycles repairing and selling centre.

Rs. 300/- P.A.

38.

Black smith

Rs. 200/- P.A.

39.

Saw Mill

Rs. 1200/-P.A.

40.

Printing press using by power

Rs. 425/-P.A.

41.

Engg. Machinery workshop       

Rs. 500/-P.A.

42.

Automobile workshop equipped with hydraulic and other power driven machinery including drilling etc.

Rs.  440/-P.A.

43.

Furniture making using power.

Rs.  350/-P.A.

44.

Tyre retreading and vulcanizing workshop

Rs. 250/-P.A

45.

Vehicles upholstery (hood making)

Rs. 300/-P.A.

46.

Battery and Dynamo and Industrial motor repairing workshop

Rs. 300/-P.A.

47. 

Hallow block industry

Rs. 300/-P.A.

48. 

Tailoring business using five or more machine

Rs. 200/-P.A.

49.

Video Parlour

Rs. 250/-P.A.

50.

Tailoring shop

Rs. 175/-P.A.

51.

Petrol Pump

Rs.1200/-P.A.

CONTACT PERSONS

1. Smt. V. D. Pathaw  -           Tax Collector               Phone No. 2223929