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CONSERVANCY TAX |
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Government of India Dated 20th October 1951 |
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S.R.O. 424: - If exercise of the powers conferred by section 60 of the Cantonments Act, 192 (II of 1924) and in super session of the United Provinces Government Notification No. 982 XII/CC 1-1905, dated the 6th April, 1906, the Cantonment Board, Dehradun with the previous sanction of the Central Government hereby imposes a conservancy tax payable by the occupier of any house or part of a house situated within the Cantonment limits of Dehradun at the rate of ten percent per annum on the annual rental value of any such house or part of house. |
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Amended vide S.O. 41, dated 31.1.53 |
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The following provision shall be added at the end of the notification, namely 'provided that the tax shall not be levied on the premises used as Godown'. |
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Extract from the Gazette of India, part II section 4 Ministry of Defence, New Delhi dated the 5th January, 1965. (S.R.O. 47 dated 16th January 1965). |
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S.R.O. 47 - The following byelaws for the regulation of collection and recovery of Trade and Profession Tax and its refund in Dehradun Cantonment made by the Cantonment Board Dehradun, in exercise of the powers conferred by clause (3) of Section 282 and Section 283 of the Cantonments Act, 1924 (II of 1924) and in super session of the bye-laws published with the Notifications of the Government of United Provinces, Municipal Department No. 454/6/XI-19-0-25, dated 12th December, 1932 and of the Government of India in the Ministry of Defense S.R.O. No. 192, dated 07th July 1959, are hereby published for general information, the same having been previously published and having been approved and confirmed by the Central Government as required by sub-section (1) of section 284 of the said Act, namely:- |
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BYELAWS FOR THE REGULATION OF COLLECTION AND RECOVERY OF TRADE & PROFESSION TAX AND ITS REFUND IN DEHRADUN CANTONMENT |
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1. |
On or before the 01st April of each year, the Board shall cause to be prepared in form ‘ A' appended to these byelaws, an assessment list giving the names, addresses and trade or profession of persons liable to pay the trade and profession tax and the amount of tax payable by them. |
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2. |
When such list has been prepared the Board shall give public notice thereof and any
person shall be at liberty to inspect it and to take extracts there from free of charge. |
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3. |
Any objection to an entry in the afore-said list shall be made in writing to the Executive Officer within fifteen days of the publication of the notice referred to in bye-law 2 stating the grounds on which the objection is based and supported by documentary evidence if any. |
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4. |
The Board shall cause all such objections to be considered and the Board shall make such amendments to the said list as may be found necessary. A public notice to the effect that the list has been duly finalized shall thereafter be published. This list shall be in force up to the 31st March of the year next following and shall be conclusive evidence of the liability of persons mentioned therein to pay the respective amounts of tax indicated against their names. |
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5. |
Soon after the publication of the notice referred to in bye-laws 4, the Executive Officer shall cause to be presented to each person included in the afore-said list, a bill for the tax payable by him, in the manner laid down in section 254 of the Cantonments Act, 1924. |
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6. |
The amounts shown in the bills issued under these byelaws shall be paid at the office of the Board within thirty days of the presentation thereof. |
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The Board may at any subsequent time, for due and sufficient cause, amend the aforesaid list and the provisions of byelaws 2,3 and 4 shall apply in respect of the original list. |
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Provided that if by the amendment the name of a new assessee or place of business is inserted in or an existing name or place of business is omitted from such list, a notice to that effect shall be served on the person or persons affected thereby. |
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8. |
Every person commencing or ceasing to carry on a trade, profession or calling for which tax is payable shall, within 15 days of such commencement or ceases to give information of the fact to the Executive Officer. Every person who is liable to pay tax and who changes the name of his firm or the nature of his trade, profession of calling or place of business shall likewise give intimation of such change to the Executive Officer within fifteen days of the change. |
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9. |
No refund or remission of tax, on the ground that the trade profession, or calling was carried on for a portion of the assessment year only, shall become payable unless the person liable to pay the tax has reported that fact in writing to the Executive Officer, within fifteen days of the closure or commencement, as the case may be of such trade, profession or calling during that year. |
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10. |
The Cantonment Board shall also cause to be prepared in form 'B' appended to these byelaws, a demand and collection register in which the names of all persons liable to pay the tax shall be entered, and shall cause such register to be corrected from time to time. |
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A contravention of the provisions of byelaw 8 shall be punishable with fine which may extend to one hundred rupees only. |
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Copy of S.R.O. 125 dated 06th April 1968, published under Gazette of India, Part II Section 4 dated April 20th . |
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S.R.O. 125: - The following amendment to the byelaws for the regulation of collection and recovery of Trade and Profession Tax and its refund in Dehradun Cantonment published with the notification of the Govt. of India in the Ministry of Defence No. S.R.O. 47, dated the 16th January 1965, made by the Cantonment Board, Dehradun in exercise of the powers conferred by clause (3) of section 282 and section 283 of the Cantonments Act, 1924 (2 of 1924) is hereby published for general information, the same having been previously published and having been approved and confirmed by the Central Government, as required by sub-section (1) of Section 284 of the said Act, namely:- |
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AMENDMENT |
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In the said byelaws for byelaw 7, the following byelaw shall be published, namely:- |
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"7. If the Board finds that the name of any person has been omitted or wrongly entered in the aforesaid list or that any person who did not reside within the Cantonment limits at the time of the preparation of the list has come to reside therein subsequently and the Board considers this tax should be levied on such person in view of the earnings or gains made by him subsequent to the publication of the list, the Board may at any subsequent time make the necessary amendment in the aforesaid list and the provisions of byelaws 2,3 & 4 shall apply in respect of the list as so amended as they apply in relation to the original list.
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Provided that if by the amendment the name of a new assessee or place of business is inserted in, or on existing name or place of business is omitted from such list, a notice to that effect shall be served on the person or persons affected thereby besides the public notice referred to in bye-law 22". |
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