Revenue & Tax


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.NoTaxGazette NotificationRate
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

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

Exemption From Property Tax

  • Place set apart for public worship.
  • Building used for educational purpose, public libraries, play ground and dharamshalas which are open to the public and from which no income is derived.
  • Hospitals and dispensaries maintained wholly by charitable contributions.
  • Hospitals and dispensaries maintained wholly by charitable contributions.
  • Building or lands vested in the Board.
  • Buildings or lands, which are the property of the Government.
namePurposeRent 1st floorRent 2nd floorSecurity (refundable)1st floorSecurity (refundable)2nd floor
Community Hall Shrad or Death Ceremony Free Free Rs 2000/- Rs 2000/-
Social/ Religious function of Community organised by residents within CAntt Area Rs 1000/- Rs 2000/- Rs 2000/- Rs 3000/-
Marriage and other private function by residents of Cantt Area Rs 2000/- Rs 5000/- Rs 3000/- Rs 5000/-
Marriage and other private functions by residents of Outside Cantt Area Rs 5000/- Rs 10000/- Rs 3000/- Rs 23000/-