taxation.
Section 63 : Determination of rateable value of lands and
buildings assessable to property tax-
1. The rateable value of any lands or buildings assessable ... rateable value of lands and
building stipulated that the rateable value of any land or building
assessable to property tax shall be the annual rent
half of such portion of any tax assessed on the annual rateable value thereof as may be proportionate to the number of days during which ... half of such portion of any tax assessed on the annual rateable value thereof as bears to the whole of the tax so assessed
Section 73 in The Cantonments Act, 2006
73. Definition of "annual rateable value "
.-For the purposes of this Chapter, "annual rateable value "means ... expected to let from year to year: Provided that, where the annual rateable value of any building is, by reason of exceptional circumstances
appeal is, in the case of a tax assessed on the annual rateable value of buildings or lands or both, brought within thirty days next
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
person primarily liable for the payment of a tax on the annual rateable value of any building or land to or over such building
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
notification imposing the tax, every tax assessed on the annual rateable value of buildings or lands or of both shall be leviable primarily upon
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
land to be a charge thereon
.-A tax assessed on the annual rateable value of any building or land shall, subject to the prior payment
