I have a 16 months old baby boy and he walks on his toes, he had been going through physiotherapy for sometime now.now he started to balance and walk.

That is good: It sounds like his problem is resolving without the need for surgery.

Toewalking: It is common for kids to toe-walk initially. The toe grasp reflex initially makes this quite normal as they learn to walk but they usually settle and walk flat footed by two.Persistence after 3 is occasionally seen and will eventually result in decreased flexibility of the ankle. Physical therapy helps maintain normal tendon length and improve walking.