The resource structure of the Cantonment Board, by and large, is fragile. The Cantonment Board finds it difficult to augment the income from Property Tax for reasons of no regular addition to the building stock in the Cantonment owing to the restrictive land policy of
Government and also due to the unrealistic assessment of property. At the same, an analysis of the income data has shown in the following table that the receipts from taxes and non-taxes have risen by Rs 170 lacs during the last Three years and in terms of percentage, it increased by 35.26%. The other components of income, i.e. service charges, grants from State Govt. have also increased.
Service Charges constitute another major source of income. The receipts from service charges varied during the last Three year. Till 1992 major source of income was Municipal taxes. After 1992 this position has been taken by Service Charges.
Military conservancy payments and Education Grant from the State Government are more in the nature of re-imbursement of expenditure incurred by the Board and can be hardly treated as stable source of income. The Education Grant against the Expenditure re-imbursed by the Govt. during the year 1999-2000 was 27.65 lacs and in the year 2003-04 was 37.25 lacs.
The Cantonment Board did not get any ordinary grant as well as any special grant during the last Three years.