Lok Sabha Question No. 2750 (UNSTARRED), answered on 2021-08-04
Subject: Octroi and Toll tax
Ministry: DEFENCE
Asked by: Anumula Revanth Reddy

## GOVERNMENT OF INDIA MINISTRY OF DEFENCE DEPARTMENT OF DEFENCE

## LOK SABHA UNSTARRED QUESTION NO.2750

TO BE ANSWERED ON 4 th  August, 2021

## OCTROI AND TOLL TAX

## 2750. SHRI ANUMULA REVANTH REDDY:

Will the Minister of DEFENCE j{kk ea=h be pleased to state:

- (a)  the  details  of  rates  of  Octroi  and  toll  tax  being  collected  by  Cantonment  Boards especially Secunderabad Cantonment Board;
- (b)  the  details  of  Octroi  and  toll  tax  collected  by  Cantonment  Boards  during  the  last  5 years  including  the  current  year  across  the  country,  year-wise  and  Cantonment  Board wise;
- (c) whether the Government, Post-GST implementation has directed Cantonments across the country to stop collecting Octroi and toll tax;
- (d) if so, the details thereof and the status of implementation of the said order;
- (e)  whether  despite  of  Government's  orders,  Secunderabad  Cantonment  Board  is  still collecting Octroi and Toll Tax; and
- (f) if so, the details of action taken against those responsible?

## A    N    S    W    E    R

MINISTER OF STATE IN THE MINISTRY OF DEFENCE

(SHRI AJAY BHATT)

- (a)  &  (b):    Directorate  General  Defence  Estates  (DGDE)  has  informed  that  no Cantonment Board is presently collecting Octroi. Details of Octroi (prior to subsuming of

Octroi in GST w.e.f 01.07.2017) and Toll tax collected by Cantonment Boards (including Cantonment Board Secunderabad) during last five years including the current  year  are attached  as Annexure .  The  Cantonment  Boards  not  listed  in  the  Annexure  have  not imposed Octroi or Toll tax during the last five years.

(c)  &  (d):    Instructions  were  issued  by  DGDE  vide  letter  dated  28.07.2017  that  any tax/fee  relatable  to  erstwhile  Entry  52  of  State  List  must  not  be  imposed,  having  been subsumed in GST. It was further instructed that taxes on Vehicles and 'Tolls' relatable to Entries 57 and 59 of the State list have not been affected by introduction of GST. These instructions  were  issued  in  consultation  with  Department  of  Revenue,  Ministry  of Finance.

(e)    Secunderabad  Cantonment  Board  is  not  collecting  Octroi  after  implementation  of GST w.e.f July, 2017. It is collecting Toll tax in accordance with the instructions dated 28.07.2017 mentioned above.

(f)  Not applicable.

*****

## ANNEXURE REFERRED TO IN REPLY TO PARTS (a) & (b) OF LOK SABHA UNSTARRED QUESTION NO. 2750 FOR ANSWER ON 04.08.2021 REGARDING 'OCTROI AND TOLL TAX'.

Unstarred Question No. 2750 for answer in the Lok Sabha on 04.08.2021 regarding "Octroi and Toll tax'

## Details of rates and collection of Octroi and Toll Tax by Cantonment Boards especially Secunderabad Cantonment Board during the last five years.

| S. N.   | Name of Canton ment Board   | Details of rates of Octroi being collected by                                                                                                                                                       | Details of rates of Toll Tax being collected by Cantonmen                                                                                                | Amount of Octroi collected by Cantonment Board during the year (Rs.)   | Amount of Octroi collected by Cantonment Board during the year (Rs.)   | Amount of Octroi collected by Cantonment Board during the year (Rs.)   | Amount of Octroi collected by Cantonment Board during the year (Rs.)   | Amount of Octroi collected by Cantonment Board during the year (Rs.)   | Amount of Octroi collected by Cantonment Board during the year (Rs.)   | Amount of Toll Tax collected by Cantonment Board during the year (Rs.)   | Amount of Toll Tax collected by Cantonment Board during the year (Rs.)   | Amount of Toll Tax collected by Cantonment Board during the year (Rs.)   | Amount of Toll Tax collected by Cantonment Board during the year (Rs.)   | Amount of Toll Tax collected by Cantonment Board during the year (Rs.)   | Amount of Toll Tax collected by Cantonment Board during the year (Rs.)   | Remark s, if any                                                                                                                 |
|---------|-----------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|--------------------------------------------------------------------------|--------------------------------------------------------------------------|--------------------------------------------------------------------------|--------------------------------------------------------------------------|--------------------------------------------------------------------------|--------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|
| S. N.   | Name of Canton ment Board   | Details of rates of Octroi being collected by                                                                                                                                                       | ts Board                                                                                                                                                 | 2016 -17                                                               | 2017 -18                                                               | 2018 -19                                                               | 2019 -20                                                               | 2020 -21                                                               | 2021-22 (till 30.06.2 1)                                               | 2016 -17                                                                 | 2017 -18                                                                 | 2018 -19                                                                 | 2019 -20                                                                 | 2020 -21                                                                 | 2021-22 (till 30.06.2 1)                                                 | Remark s, if any                                                                                                                 |
| 1       | 2                           | 3                                                                                                                                                                                                   | 5                                                                                                                                                        |                                                                        | 6                                                                      | 7                                                                      | 8                                                                      | 9                                                                      | 10                                                                     | 11                                                                       | 12                                                                       | 13                                                                       | 14 15                                                                    | 16                                                                       | 17                                                                       |                                                                                                                                  |
| 1       | Chakrata                    | 1. All grain - Rs. 5/- Per Qunital 2. Refined suger, cane gunny bags bottles, boxes including sugar cubes- Rs. 10/- Qunital 3. Shira, Sugercane juice- Rs. 5/- Quintal 4. Sago Rs. 15/- Per Quintal | 4 1. Motor Lorries, Motor Buses or trucks (Heavy Vehicle 6 Tyres)- Rs. 10/- 2. Motor Cars, jeep Tempo, Tractor etc (Light Vehicles Four Tyres)- Rs. 10/- | 1346 770                                                               | 2649 12                                                                | 7802                                                                   | NIL                                                                    | NIL                                                                    | NIL                                                                    | 5189 80                                                                  | 5040 00                                                                  | 6173 40                                                                  | 4703 10                                                                  | NIL NIL                                                                  | 1.                                                                       | The vehicle entry fee levied w.e.f Oct. 2019 in place of Toll Tax 2. The balance amount of Rs. 7802/- of Octroi for year 2017-18 |

| 5. Sugercane- Rs. 5/- Qunital 6. Vegetable Oil, Vanaspati Ghee- Rs. 20/- per Quintal 7. Fowls, ducks, hens, cocks, Geese turkey, pigions etc- Rs. 50/- per Hundred 8. Fresh Fish, game   | 3. Motor Cycle, Scooter Etc( Two and Three tyres)- Rs. 4/- 4. Cycle - Rs 1/- 5. Cattel- Rs. 1/ per Cattle 6. Bear, elephant- Rs. 5 /- 7. Ekka, Tanga-- Rs. 5/- 8. Bullock cart- Rs. 5/-   | received in FY 2018-19 from Stn HQ Chakrata 3. The collectio n of Octroi stopped w.e.f 1st July 2017 after impleme ntation of GST   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------|

: 3 :

| 10.  Pototoes,  green  ginger,  arbi,  tomatoes  and  other  fresh  vegetables  not  specified  elsewhere-  Rs.  2/-  per  cent-  advalorem  11.  Fresh  Fruits,  ground  nut,  walnuts-  Rs.  2/-  per  cent-  advalorem  12. All kind  of dried and  dried  vegetables-  Rs.  3/-  cent-  advalorem  13.  Honey,  picke,  tea  all  kinds-  Rs.  3/-  cent-  advalorem   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

…4/-

: 4 :

| 14.  Grease  and  fat(Churbi)-  Rs. 20/- per  Quintal  15.  Egg-  Rs.  3/-  per  hundred  16.  Bhusa,  bran  green  fodder-  Rs.  3/-  per  quintal  17.  Tobacco,  alcoholic  liquires-  Rs.  5/-  Cent-  advalorem  18.  Animal  for  sale  or  consumptio  n-  Rs.  10/-  per  head  19.  Commercia  l  and  heavy  chemicals-  Rs.  3/-  cent-  advalorem   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

…5/-

: 5 :

| 20.  Texttiles  and  manufactur  ed  articles  of  dress-  Rs.  3/-  cent-  advalorem  21.  Articles  of  general  merchandis  e-  Rs.  3/-  cent  advalorem  22.  Scientific  Apparatus,  Jwellery-  Rs.  3/-  Cent-  advalorem  23.  Electric  goods-  Rs.  3/-  Cent-  advalorem  24.  Sports,  Games  and  toys-  Rs.  3/-  cent-  advalorem   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

…6/-

: 6 :

| 25.  Statinonary  and  papers-  Rs.  3/  cent-  advalorem  26.  Leather  Rubber  etc-  Rs.  3/-  Cent-  advalorem  27.  Metal  and  articles  made  of  metals-  Rs.  3/-  Cent-  advalorem  28.-  Machinery-  Rs.  3/-  Cent-  advalorem  29.  Minerals  and  Lubricant  oil-  Rs.  5/-  per  Quintal  30.  Articles  used  for  building  constructio  n-  Rs.  2/-  Cent-  advalorem   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|    |           | 31. Fire clay/fire bricks etc- Rs/ 3/- cent- advalorem 32. Miscellane ous- Rs. 3/- Cent- advalorem 33. Commoditi es on transit pass- 10% of the octroi leviable 34. Circus Equipment- Rs. 500/- (lump sum)   |                                            |     |     |     |     |     |     |          |          |          |     |     |     |                                            |
|----|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------|-----|-----|-----|-----|-----|-----|----------|----------|----------|-----|-----|-----|--------------------------------------------|
|  2 | Dehradu n | NIL                                                                                                                                                                                                          | Laden Truck (upto 3 metric ton) - Rs 10.00 | NIL | NIL | NIL | NIL | NIL | NIL | 7332 940 | 7804 953 | 8433 161 | NIL | NIL | NIL | Vehicle Entry Fee imposed                  |
|  2 |           |                                                                                                                                                                                                              | Laden Truck (upto 6 metric ton) - Rs 20.00 |     |     |     |     |     |     |          |          |          |     |     |     | by the Board from year 2019-20 and 2020-21 |

: 8 :

<!-- image -->

| Laden Truck (above 6 upto 10 metric ton) - Rs 30.00       |
|-----------------------------------------------------------|
| Laden Tempo (3 or 4 Wheeler) - Rs 10.00                   |
| Laden Station Wagon - Rs 10.00                            |
| Motor Bus (Laden with goods or Passengers) - Rs 20.00     |
| Tractor Laden with goods - Rs 10.00                       |
| Tractor Trailor Laden with goods or Passengers - Rs 20.00 |
| Car/Jeep Laden with Goods - Rs 10.00                      |

…9/-

: 9 :

| Scooter Rickshaw Laden with Goods - Rs 05.00            |
|---------------------------------------------------------|
| Jeep with Trailor Laden with Goods - Rs 15.00           |
| Punjabi Cart Laden with Goods - Rs 10.00                |
| Jhota Thela with one Johota Laden with Goods - Rs 10.00 |
| Jhota Thela with two Johota Laden with Goods - Rs 15.00 |
| Laden Bullock Cart with one Bullock - Rs 05.00          |
| Laden Bullock Cart with two Bullock - Rs 10.00          |

…10/-

: 10 :

<!-- image -->

| Laden Tonga/Bugh i - Rs 05.00                                        |
|----------------------------------------------------------------------|
| Laden Hand Cart driven by man - Rs 05.00                             |
| Tricycle and Rehri (Laden) - Rs 05.00                                |
| Horse, Pony(Anima l Load) - Rs 05.00                                 |
| Motor Cycle, Scooter, Laden with Goods - Rs 05.00                    |
| Mini Bus (upto 16 seater) Laden with Passengers or Goods - Rs 10.00  |
| Minis Bus (upto 26 Seater) Laden with Passengers or Goods - Rs 15.00 |

…11/-

|    |            |     | Bikram Laden with Goods - Rs 05.00                                                                                                  |     |     |     |     |     |     |           |           |                                                    |         |         |     |                                                                                                                             |
|----|------------|-----|-------------------------------------------------------------------------------------------------------------------------------------|-----|-----|-----|-----|-----|-----|-----------|-----------|----------------------------------------------------|---------|---------|-----|-----------------------------------------------------------------------------------------------------------------------------|
|    |            |     | Tractor/Com mander/Tata Mobile Laden with Goods or Passenger - Rs 10.00                                                             |     |     |     |     |     |     |           |           |                                                    |         |         |     |                                                                                                                             |
| 3  | Lansdow ne | Nil | Rs.1/- per person                                                                                                                   | Nil | Nil | Nil | Nil | Nil | Nil | 3375 00   | 4535 89   | 9300 00                                            | 5701 36 | 7281 51 | Nil | Toll Tax collected on persons only.                                                                                         |
| 4. | Meerut     | Nil | Toll tax rates upto 05.02.2019 and thereafter VEF collected. Taxi/Car for commercial - Rs. 25/- Light commercial Vehicle - Rs. 40/- | Nil | Nil | Nil | Nil | Nil | Nil | 3250 5813 | 3518 9200 | 3623 1843 (Upt o 05.0 2.20 19 toll tax colle cted) | -       | -       | -   | "The toll tax was collected under provisio n of 92 of CA 2006 upto 05.02.20 19 and thereafte r as per Hon'ble Supreme Court |

…12/-

|    |            |                                             | Heavy commercial Vehicle - Rs. 75/- Trailers/Cra ne/others - Rs.100/-   |            |                  |    |     |     |     |          |          |                   |          |        | order Dated 31.01.20 19, the cantt board starting levying vehicle entry fee u/s 67(e) of CA 2006"   |
|----|------------|---------------------------------------------|-------------------------------------------------------------------------|------------|------------------|----|-----|-----|-----|----------|----------|-------------------|----------|--------|-----------------------------------------------------------------------------------------------------|
|  5 | Ambala     | Octroi has been abolished w.e.f. 01.07.2017 | N.A.                                                                    | 3657 051 O | 1230 085 UPT JUL | NA | NA  | NA  | NA  | NA       | NA       | NA NA             | NA       | NA     | -                                                                                                   |
|  6 | Dalhousi e | Nil                                         | Rs. 50/- for Bus and Truck. Rs. 35/- for Tempo traveller/Mi             | Nil Nil    | Nil              |    | Nil | Nil | Nil | 4351 302 | 4901 183 | 6388 363 5306 809 | 3841 291 | 806785 | -                                                                                                   |

…13/-

|    |            |                                                  | etc. Rs. 60/- for heavy vehicle (Tralla). Any other vehicles not specified above @Rs. 60/-. Private car owner Rs. 300/- p.a for yearly permit.   |                            |                              |      |      |      |      |          |           |          |                                |          |        |                                                                  |
|----|------------|--------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------|------------------------------|------|------|------|------|----------|-----------|----------|--------------------------------|----------|--------|------------------------------------------------------------------|
|  7 | Ferozepu r | Collection of Octroi is stopped from July 2017   | At present Toll Tax is not being collected by the Cantonment Board, instead Vehicle Entry Fee is                                                 | 4096 9792                  | 8946 562 (till 30.0 6.20 17) | N.A. | N.A. | N.A. | N.A. | 6874 411 | 1391 4845 | 2.2E +07 | 1758 3410 (UP TO 31.1 2.20 19) | N.A.     | N.A.   | The vehicle entry fee levied w.e.f Dec 2019 in place of Toll Tax |
|  8 | Jalandha r | Collection of Octroi is stopped wef. 01.07. 2017 | N.A. 5516 7547                                                                                                                                   | 2450 3231 (till 30.6. 2017 | N.A.                         |      | N.A. | N.A. | N.A. | N.A.     | N.A.      | N.A.     | N.A.                           | N.A.     | N.A.   | -                                                                |
|  9 | Khasyol    | NIL                                              | (i) Truck unloaded Rs. 15/- per trip.                                                                                                            | NA                         | NA                           | NA   | NA   | NA   | NA   | 4170 000 | 4336 723  | 5032 999 | 5283 000                       | 2704 842 | 532500 | -                                                                |

…14/-

|    |        |     | (ii) Motor Truck (loaded) Rs. 25/- per trip (iii) Motor Buses Rs. 20/- per trip (iv) Taxi Rs. 15/- per trip (v) Advertiseme nt van Rs. 35/- per trip (vi) Any other vehicle kept for commercial purpose Rs. 15/- per trip.   |    |    |    |    |    |    |         |         |         |         |         |       |    |
|----|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----|----|----|----|----|----|---------|---------|---------|---------|---------|-------|----|
| 10 | Babina | Nil | (i) Laden Bus- Rs. 15.00 (ii) Laden Truck- Rs. 15.00 (iii) Laden Auto Rickshaw - Rs. 5.00 (iv) Laden Tractor with Carrier Trolly - Rs. 10.00                                                                                 | NA | NA | NA | NA | NA | NA | 7454 15 | 2572 45 | 6024 35 | 5471 00 | 1854 15 | 37710 | -  |

…15/-

|    |           |                               | (v) Laden Advertiseme nt Car Vehicle - Rs. 100.00 (vi) Laden Matadore - Rs. 10.00             |               |               |    |    |    |    |          |          |          |    |    |    |                                                                |
|----|-----------|-------------------------------|-----------------------------------------------------------------------------------------------|---------------|---------------|----|----|----|----|----------|----------|----------|----|----|----|----------------------------------------------------------------|
| 11 | Dehu Road | Octroi is not being collected | Toll Tax is not being collected by the Cantonment Board, instead Vehicle Entry Fee is levied. | NA            | NA            | NA | NA | NA | NA | NA       | NA       | NA       | NA | NA | NA |                                                                |
| 12 | Deolali   | 3% Value of Goods             | Nil                                                                                           | 4,05, 74,4 47 | 1,11, 53,4 85 | 0  | 0  | 0  | 0  | 0        | 0        | 0        | 0  | 0  | 0  | The collectio n of octroi has been stopped w.e.f. 01.07.20 17. |
| 13 | Jhansi    | NA                            | At present Toll Tax is not being collected by the Cantonment Board,                           | NA            | NA            | NA | NA | NA | NA | 3677 250 | 4094 245 | 3532 100 | NA | NA | NA | Toll Tax is stopped w.e.f. 07.03.20 19 by orders of the        |

…16/-

|    |         |                               | instead Vehicle Entry Fee is levied.                                                          |           |          |    |    |    |    |    |    |    |    |    |    | Hon'ble Supreme Court of India. Vehicle Entry Fee is lievied w.e.f. 05.08.20 19.   |
|----|---------|-------------------------------|-----------------------------------------------------------------------------------------------|-----------|----------|----|----|----|----|----|----|----|----|----|----|------------------------------------------------------------------------------------|
| 14 | Kamptee | Octroi is not being collected | Toll Tax is not being collected by the Cantonment Board, instead Vehicle Entry Fee is levied. | 1676 9817 | 2343 198 | 0  | 0  | 0  | 0  | 0  | 0  | 0  | 0  | 0  | 0  | Kamptee Cantonm ent Board collects vehicle entry fees.                             |
| 15 | Khadki  | Octroi is not being collected | Toll Tax is not being collected by the Cantonment Board, instead Vehicle Entry Fee is levied. | NA        | NA       | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA | Only vehicle entry fees is collected .                                             |

…17/-

: 17 :

|   16. | Nasiraba d    | Collection of Octroi is stopped from July 2017                             | NA                                                                                                                                                       | 73152 96   | 1978 600   |   NIL |   NIL |   NIL |   NIL | NA        | NA        | NA       | NA         | NA        | NA        | The collection of octroi has been stopped w.e.f. 01.07.201 7 due to implemen tation of GST.   |
|-------|---------------|----------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------|-------|-------|-------|-------|-----------|-----------|----------|------------|-----------|-----------|-----------------------------------------------------------------------------------------------|
|    17 | Secunder abad | Collection of Octroi is stopped from July 2017 due to introductio n of GST | (1) Motor Vehicles Upto 1 tonne ... ... ... ...Rs. 10.00 1 tonne to 5 tonne - Rs. 30.00 5 tonne to 10 tonne - Rs. 50.00 Above 10 Tonnes - Rs. 100.00 Two | 45003 705  | 7800 000   |     0 |     0 |     0 |     0 | 6659 0988 | 5740 3469 | 7.6E +07 | 1.21 E+0 8 | 8004 7408 | 100240 00 | -                                                                                             |

*****