The Kerala Building Tax Act, 1975

Act 7 of 1975

Keyword(s):
Luxury Tax, Major Repair or Improvement, Plinth Area, Residential Building

Amendments appended: 6 of 1981, 1 of 1991

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 Act 7 of 1975

THE KEALA BUILDING TAX ACT, 1975 [6]

An Act to provide for the levy of a tax on buildings

Preamble. ―WHEREAS, it is expedient to provide for the levy of 7 [“a

tax on buildings and luxury tax on certain residential buildings”]

BE it enacted in the Twenty-sixth Year of the Republic of India as follows:―

1. Short title, extent and commencement .― (1) This Act may be called the
Kerala Building Tax Act,1975.

(2) It extends to the whole of the State of Kerala.

(3) It shall be deemed to have come into force on the 1st day of April,
1973.

2. Definitions.― In this Act, unless the context otherwise requires,―

8
[“(a) ‘Appointed day’ means such date as the Government may for the
purpose of this Act, specify by notification in the Gazette.”.]

(b) “appellate authority” means an appellate authority appointed

under section 4;

(c) “assessee” means a person by whom building tax or any other

sum of money is payable under this Act and includes every person
in respect of whom any proceeding under this Act has been taken
for the assessment of the building tax payable by him.

(d) “assessing authority” means an assessing authority appointed

under section 4;

(e) “building” means a house, out-house, garage, or any other

structure, or part thereof, whether of masonry, bricks, wood, metal
or other material, but does not include any portable shelter or any
shed constructed principally of mud, bamboos, leaves, grass or
thatch or a latrine which is not attached to the main structure.

Explanation 1.―In the case of buildings constructed for providing

housing accommodation for workers and their families residing in
plantations, in pursuance of section 15 of the Plantations Labour Act, 1951
(Central Act 69 of 1951) or buildings constructed under the Government
of India Subsidised Housing Scheme for industrial workers, each part of a
 building providing or intended to provide accommodation for a worker or
a worker and his family shall be deemed to be a separate building.

Explanation 2.―Where a building consists of different apartments or

flats owned by different persons, and the cost of construction of the
building was met by all such persons jointly, each such apartment or flat
shall be deemed to be a separate building;
9
[****************************************************]

(g) “local authority” means a municipal corporation or a municipal

council or a township committee or a panchayat or a cantonment
board; 10 [or a District council;]
11
[“(g a) ‘Luxury tax’ means a luxury tax charged under Section
5A;”;]
12
[“(h) ‘major repair or improvement’ in respect of a building
means a repair or improvement as a result of which the plinth area
of the building is increased.”.]

(i) “owner” includes a person who for the time being is receiving,
or is entitled to receive, the rent of any building, whether on his
own account or on account of himself and others or as an agent,
trustee, guardian or receiver for any other person or who should so
received the rent or be entitled to receive it if the building or part
thereof were let to a tenant;

(j) “prescribed” means prescribed by rules made under this Act.

13
[“(k) ‘plinth area’ means the area included in the floor of a
building and where a building has more than one floor the
aggregate area included in all the floors together:

Provided that in the case of a building referred to in the

Explanation 2 to clause (e), the plinth area shall be calculated
separately.

(l) ‘residential building’ means a building or any other structure or

part thereof built exclusively for residential purpose including out-
houses or garages appurtenant to the building for the more
beneficial enjoyment of the main building but does not include
hotels, boarding places, lodges and the like.”.]

3. Exemptions.― (1) Nothing in this Act shall apply to ―

 (a) buildings owned by the Government of Kerala or the Government of
India or any local authority; and

(b) buildings used principally for religious, charitable or educational

purposes or as factories or workshops.

Explanation.― For the purposes of this sub-section, “charitable purpose”

includes relief of the poor and free medical relief.

(2) If any question arises as to whether a building falls under sub-section

14
[or under section 3A] (1), it shall be referred to the Government and the
Government shall decide the question after giving the interested parties an
opportunity to present their case.

(3) A decision of the Government under sub-section (2) shall be final and
shall not be called in question in any court of law.

15 [“3A.Power to make exemption.― 16 [ (1) ] 17

[****************************]
18
[“(2) The Government may, if they consider it necessary so to do, by
notification in the Gazette, make exemption from the payment of building
tax either wholly or partly in respect of any building or buildings
constructed utilizing the grant of the Central Government or the State
Government, where such grant is not less than twenty-five per cent of the
total cost of construction of the building and such building is intended for
such purposes as may be prescribed subject to the condition that the
building tax if any, already paid shall not be refunded or otherwise
adjusted.”.]

19 [(“3B. Misuse of exemption by the assessee.― Where any building which has
been exempted from payment of building tax under the provisions of this Act, is
found to be used in any manner which would nullify the eligibility for exemption,
the owner shall be liable to be assessed and to pay building tax under this Act
together with penal interest at the rate of 12% per annum from the date of
completion of construction of the building:

Provided that no such assessment shall be made without giving the

assessee a reasonable opportunity of being heard.”.]

4. Authorities.―(1) The Government may, by notification in the Gazette, appoint

such officers as they think fit to be assessing authorities for the purposes of this
Act and may assign to them such local limits as the Government may think fit.

(2) The Government may, by notification in the Gazette, appoint such

officers as they think fit to be appellate authorities for the purposes of this
 Act and may assign to them such local limits as the Government may
think fit.

(3) All officers and persons employed in the execution of this Act shall
observe and follow the orders, instructions and directions of the Board of
Revenue:

Provided that no such orders, instructions or directions shall be given so as

to interfere with discretion of the appellate authority in the exercise of its
appellate functions.
20
[“5. Charge of building tax .― (1) Subject to the other provisions contained in
this Act, there shall be charged a tax (hereinafter referred to as “building tax”)
based on the plinth area at the rate specified in the Schedule on every building the
construction of which is completed on or after the appointed day.”]
21
[“(2) In the case of any building, the construction of which is completed
prior to the appointed day but the assessment of which has not been
initiated or completed or against which appeal or revision has been filed,
building tax shall be assessed on the basis of the plinth area at the rate
specified in the Schedule.”;]

(3) Where any major repair or improvement is made on or after the

appointed day to a building constructed before the said date building tax
shall be payable at the rate referred to in sub-section (1) on the additional
plinth area of the building resulting from such repair or improvement.

(4) Where the plinth area of the building, the construction of which is
completed after the appointed day is subsequently increased by new
extensions or major repair or improvement, building tax shall be computed
on the total plinth area of the building including that of the new extension
or repair or improvement and credit shall be given to the tax already levied
and collected, if any, in respect of the building before such extension, or
repair or improvement.

(5) Where there are out-houses, garages or other structures appurtenant to

the building for the more convenient enjoyment of the building, the plinth
area of such structure shall be added on to the plinth area of the main
building and the building tax assessed accordingly:
22
[“Provided that the plinth area of a garage or any other erection or
structure appurtenant to a residential building used for the purpose of
storage of firewood or for any non-residential purpose shall not be added
on the plinth area of that building.”;]

(6) The building tax shall be payable by the owner of the building.
 Explanation.- For the purposes of this Act, the construction of a building
shall be deemed to have been completed when it is ready for occupation or
has been actually occupied, whichever is earlier.”.

23 [“5A. Charge of luxury tax.―(1) Notwithstanding anything contained in this

Act, there shall be charged a luxury tax of two thousand rupees annually on all
residential buildings having a plinth area of 278.7 square metres or more and
completed on or after the 1st day of April, 1999.

(2) The luxury tax assessed under this Act shall be paid in advance on or
before the 31st day of March, every year.”]
24
[“6. Determination of plinth area.― The plinth area of a building for the
purposes of this Act, shall be the plinth area of the building as specified in the
plan approved by the local authority or such other authorities as may be specified
by Government in this behalf and verified by the assessing authority in such
manner as may be prescribed.”.]
25
[“Provided that the plinth area of a garage or any other erection or
structure appurtenant to a residential building used for storage of firewood
or for any non-residential purpose shall not be taken into account for
determining the plinth area of that building.”;]

7. Return of completion, etc., of building.― 26 [“(1) The owner of every

building the construction of which is completed, or to which major repair or
improvement is made on or after the appointed day shall furnish to the assessing
authority a return in the prescribed form within the prescribed period along with a
copy of the plan approved by the local authority or such other authorities as may
be specified by the Government in this behalf and verified in the prescribed
manner and containing such particulars as may be prescribed.”.]
27
[(2) **************************************************]

(3) If the assessing authority is of opinion that any person is liable to

furnish a return under sub-section (1), then, notwithstanding anything
contained in that sub-section, it may serve a notice upon that person
requiring him to furnish within such period, not being less than thirty days
from the date of service of the notice, as may be specified in the notice, a
return in the prescribed form and verified in the prescribed manner and
containing such particulars as may be specified in the notice.

(4) The assessing authority may, if it is satisfied that it is necessary so to

do, extend the date for the furnishing of the return under this section.

8. Return after due date and amendment of return.― If any person has not
furnished a return within the time allowed by or under section 7, or having
furnished a return under that section discovers any omission or wrong statement
therein, he may furnish a return or a revised return, as the case may be, at any
time before the assessment is made.

9 . Assessment.― (1) If the assessing authority is satisfied that a return made by

an owner under section 7 or section 8 is correct and complete, it shall assess the
amount payable by him as building tax 28 [or luxury tax] on the basis of the return.

(2) If the assessing authority is not so satisfied, it shall serve a notice on

the assessee either to attend in person at its office on a date to be specified
in the notice or to produce or cause to be produced on that date any
evidence on which the assessee may rely in support of his return.

(3) The assessing authority, after hearing such evidence as the assessee
may produce and such other evidence as it may require on any specified
point and after conducting such inquiries or inspection as it may consider
necessary, shall, by order in writing, assess the amount payable by him as
building tax.

(4) For the purpose of making an assessment under this Act, the assessing
authority may serve on any person who has made a return under sub-
section (1) of section 7 or section 8 or upon whom a notice has been
served under sub-section (3) of section 7, a notice requiring him to
produce or cause to be produced on a date specified in the notice such
records or other documents as the assessing authority may require.

(5) If any person fails to make a return in response to any notice under
sub-section (3) of section 7, or fails to comply with the terms of any notice
issued under sub-section (2) or sub-section (4) of this section, the
assessing authority shall assess the amount payable by the person as
building tax to the best of its judgment.

10. Notice of demand.― When any building tax is due in consequence of any
order passed under or in pursuance of this Act, the assessing authority shall serve
on the assessee a notice of demand in the prescribed form specifying the sum so
payable.

11. Appeals.― (1) Any assessee objecting to the amount of building tax
assessed under section 9 or denying his liability to be assessed under this Act or
objecting to any order of the assessing authority under this Act may appeal to the
appellate authority against the assessment or against such order:

Provided that no such appeal shall lie unless the building tax has been
paid.
 (2) An appeal under sub-section (1) shall be in the prescribed form and
shall be verified in the prescribed manner.

(3) The appeal shall be presented within a period of thirty days from the
date of service of the notice of demand relating to the assessment or the
date of service of the order, as the case may be, but the appellate authority
may admit an appeal presented after the expiration of the said period if it
is satisfied that the appellant had sufficient cause for not presenting it
within the said period, provided however that no such appeal shall be
admitted after a period of six months from the date of service of the notice
of demand relating to the assessment or the date of service of the order, as
the case may be.

(4) The appellate authority shall fix a day and place for the hearing of the
appeal and may from time to time adjourn the hearing and make or cause
to be made such further inquiry as it thinks fit.

(5) At the hearing of the appeal the assessing authority shall also have a
right to be heard.

(6) In disposing of an appeal, the appellate authority may, subject to the

provisions of section 12,―

a. in the case of an order of assessment,―

(i) confirm, reduce, enhance or annul the assessment;

(ii) set aside the assessment and direct the assessing authority to
make a fresh assessment after such further inquiry as may be
directed; or

b.in the case of any other order, confirm, cancel or vary such order.

(7) The appellate authority shall, on the conclusion of the appeal,

communicate the orders passed by it to the assessee and the assessing
authority.

(8) The orders passed by the appellate authority shall, subject to the
provisions of sections 13 and 14, be final and shall not be liable to be
questioned in a court of law.

12. Reference to District Court.―(1) The appellate authority may, if it is

satisfied either suo motu or on application by any party to an appeal under
section 11 that the decision on the appeal involves a question of law, draw up a
statement of the case and refer it to the District Court.
 (2) If the District Court is not satisfied that the statement in a case referred
under this section is sufficient to enable it to determine the question raised
thereby, the court may refer the case back to the appellate authority to
make such additions thereto or alterations therein as the court may direct
in that behalf.

(3) The District Court, upon the hearing of any such case, shall decide the
question of law raised therein and shall deliver its judgment thereon
containing the grounds on which such decision is founded and shall send a
copy of such judgment under the seal of the court to the appellate
authority which shall pass orders on the appeal in conformity with such
judgment.

(4) For the purposes of this section, “District Court” means the District
Court having jurisdiction over the area in which the building in respect of
which building tax has been levied is situate.

13. Power of revision of the District Collector.― (1) The District Collector
may, either suo motu or on application by any person aggrieved, call for and
examine the record of any order passed by the appellate authority or the assessing
authority and may pass such order in reference thereto as he thinks fit:

Provided that no such order shall be passed under this sub-section without
notice to the party who may be affected by the order:

Provided further that the District Collector shall not call for and examine
the record of any order passed by the assessing authority―

a. if the period of thirty days specified for presentation of appeal

under sub-section (3) of section 11 has not expired; or

b. if an appeal against that order is pending before the appellate

authority:

Provided also that no order passed on the basis of a reference under

section 12 to the extent covered by the answer to such reference shall be
subject to revision by the District Collector.

(2) the District Collector shall not suo motu revise an order under
sub-section (1) if that order has been passed more than three
months previously.

(3) An application under sub-section (1) by an aggrieved party

shall be made before the expiry of thirty days from the date on
which the order in question was communicated to him.
 29
[“(4) No application for revision under sub-section (1) by an
aggrieved party shall lie unless fifty per cent of the building tax has
been paid.”.]

14. Power of revision of the Government.― The Government may, on

application by any person aggrieved, call for and examine the record of any order
passed by the District Collector suo motu under section 13, for the purpose of
satisfying themselves as to the propriety or regularity of such order and pass such
order in reference thereto as they think fit:

Provided that the Government shall not revise any order under this section
after the expiry of sixty days from the date on which that order was
communicated to the applicant:

Provided further that an order to the prejudice of any person shall not be
passed under this section unless that person has been given a reasonable
opportunity to show cause against such order.

15. Rectification of mistakes.― (1) The appellate authority or the revisional

authority may, at any time within three years from the date of an order passed by
it on appeal or revision, as the case may be, and the assessing authority may, at
any time within three years from the date of any assessment or order passed by it,
or its own motion, rectify any mistake apparent from the record of the appeal,
revision, assessment or order, as the case may be, and shall, within the like period,
rectify any such mistake which has been brought to its notice by an assessee:

Provided that no such rectification shall be made which has the effect of
enhancing an assessment or reducing a refund unless the assessee has been
given a reasonable opportunity of being heard in the matter.

(2) Where any such rectification has the effect of reducing the assessment,
the assessing authority shall make any refund which may be due to such
assessee.

(3) Where any such rectification has the effect of enhancing the
assessment or reducing a refund, the assessing authority, shall serve on the
assessee a notice of demand in the prescribed form specifying the sum
payable; and such notice of demand shall be deemed to be issued under
section 10 and the provisions of this Act shall apply accordingly.

30 [ 16. *********************************************]

17. Power to take evidence on oath, etc.― The assessing authority, the
appellate authority and the revisional authority shall, for the purpose of this Act,
have the same powers as are vested in a civil court under the Code of Civil
Procedure, 1908 (Central Act 5 of 1908), when trying a suit, in respect of the
following matters, namely:―

(a) enforcing the attendance of any person and examining him on oath or
affirmation;

(b) compelling the production of documents;

(c) issuing commissions.

18. Payment of building tax.― 31 [(1)] Any amount specified as payable in a

notice of demand under section 10, or an order under section 11 or section 13 or
section 14 shall be paid in such number of instalments, within such time, at such
place and to such person, as may be prescribed, and any assessee failing so to pay
shall be deemed to be in default.
32
[“(2) Issue of completion certificate or assignment of building number
or door number shall be done by the local authority on production of
satisfactory proof of remittance of the entire amount of building tax 33 [or
luxury tax] due in respect of that building:

Provided that where the Government consider it necessary so to do for the

promotion of tourism, they may, by notification in the Gazette, provide for
such additional number of instalments as maybe specified in the
notification for the payment of building tax in respect of the building the
construction of which is completed on or after the 1st day of march, 1993,
and in such areas as may be specified and having such specifications as
may be prescribed in this behalf.”;]
34
[****************************** ]

19. Mode and time of recovery.― (1) When building tax 35 [or luxury tax] is not
paid on the due date, the arrears of the tax shall bear interest at the rate of six per
cent per annum from the date of default.

(2) The arrears of building tax 36 [or luxury tax] and the interest, if any,
thereon shall be a first charge on the building in respect of which it is
payable, and notwithstanding anything contained in any other law, the
claim for such arrears and interest shall have precedence over the claim for
any tax levied by a local authority, and such amount shall be recoverable
under the law for the time being in force relating to the recovery of arrears
of public revenue due on land.

20 . Refunds.― (1) If any person satisfies the assessing authority that the amount
of building tax paid by him exceed the amount with which such person is properly
assessable under this Act, he shall be entitled to a refund of such excess.
 (2) The appellate authority in the exercise of its appellate powers or the
revisional authority in the exercise of its revisional powers, if satisfied to
the like effect, shall cause a refund to be made by the assessing authority
of any amount found to have been wrongly paid or paid in excess.

21. False statements in declaration.― If any person makes a statement in a

verification mentioned in section 7 or sub-section (2) of section 11 which is false
and which he either knows or believes to be false or does not believe to be true, he
shall be deemed to have committed the offence described in section 177 of the
Indian Penal Code (Central Act 45 of 1860).

22. Failure to furnish return.― (1) If any person fails without reasonable cause
or excuse to furnish in due time any return specified in sub-section (1) or sub-
section (3) of section 7, the assessing authority, the appellate authority or the
revisional authority may impose a penalty which may extend to five rupees for
every day during which the default continues.

(2) The penalty imposed under sub-section (1) may be recovered in the
same manner as arrears of building tax.

23. Power of inspection.― (1) The assessing authority or any officer authorised
by the assessing authority, the appellate authority or the revisional authority in
this behalf 37 [either suo moto or on application by the assessee] may, after due
notice, at any time between sunrise and sunset, enter any building for the purpose
of collecting particulars relating thereto or for taking measurements of the
building or any repairs or improvements or any constructions or additions or
combinations and may require the owner of the building or any other person in
charge or in occupation of the building to produce for inspection any book,
register or record kept therein and ask for any information relating to the building
or the repairs or improvements or the constructions or additions or combination,
as the case may be, and the owner of the building or other persons in charge or
occupation shall be bound to afford facilities for taking measurements and for
such inspection, and to furnish such information as is available with him.

(2) Any person who obstructs the assessing authority or other officer
authorized in the exercise of the powers conferred on it or him by sub-
section (1) shall be punishable with imprisonment for a term which may
extend to three months, or with fine which may extend to five hundred
rupees, or with both.

24. Prosecutions.― (1) A person shall not be proceeded against for an offence
under section 21 or section 23 except at the instance of such officer as may be
authorized by the Government in this behalf.
 (2) Before instituting proceedings against any person under sub-section
(1), the officer authorize under that sub-section shall call upon such person
to show cause why proceedings should not be instituted against him.

(3) The officer authorised under sub-section (1) may, either before or after
the institution of proceedings, compound any such offence other than an
offence under section 23.

25. Manner of service of notice.―(1) A notice or requisition under this Act may
be served on the person therein named, either by post or as if it were a summons
issued by a civil court under the Code of Civil Procedure, 1908 (Central Act 5 of
1908).

(2) Any such notice or requisition may, in the case of a firm, Hindu
undivided family or Aliyasanthana family or branch or Marumakkathayam
tarwad or tavazhi or a family to which the provisions of the Kerala
Nambudiri Act, 1958 (27 of 1958), apply, be addressed to any member of
the firm or to the Manager, Ejaman or Karanavan, or any adult member of
the family, tarwad, tavazhi or branch and, in the case of any other
association of persons, be addressed to the principal officer thereof.

26. Power to make rules.― (1) The Government may, by notification in the
Gazette, make rules for carrying out the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing

power, such rules may provide for―
38
[“(a) the determination of plinth area of the buildings and the plinth area
of major repairs and improvements to the buildings.”.]

(b) the form of returns under section 7 and the manner in which they shall
be verified;

(c) the form of the notice of demand mentioned in section 10;

(d) the mode and manner of payment of building tax;

(e) the powers and duties of authorities and officers under this Act and the
relations of the authorities to each other;

(f) the conditions of service of the assessing authorities and appellate

authorities;

(g) the form in which appeals under this Act shall be presented and the
manner in which they shall be verified;
 (h) the form of application under section12 or section 13 or section14;

(i) the form of the notice of demand mentioned in sub-section (3) of

section 15;

(j) the manner in which and the authority to whom application for refund
shall be made and the procedure to be followed in respect of such
applications; and

(k) any other matter which has to be, or may be, prescribed.

(3) Every rule made under this Act shall be laid, as soon as may be after it
is made, before the Legislative Assembly while it is in session for a total
period of fourteen days which may be comprised in one session or in two
successive sessions, and if, before the expiry of the session in which it is
so laid, or the session immediately following, the Legislative Assembly
makes any modification in the rule or decides that the rule should not be
made, the rule shall thereafter have effect only in such modified form or
be of no effect, as the case may be; so however that any such modification
or annulment shall be without prejudice to the validity of anything
previously done under that rule.

27. Bar of suits etc., in courts.― No suit shall be brought in any civil court to
set aside or modify any assessment made under this Act and no prosecution, suit
or other proceeding shall lie against the Government or any authority or officer
for anything in good faith done or intended to be done under this Act.

28. Computation of period of limitation.― In computing the period of

limitation prescribed for any appeal under this Act, the date on which the order
complained of was made and the time requisite for obtaining a copy of such order
shall be excluded.

29. Building tax not to be taken into account in fixing fair rent.― For the
avoidance of doubt, it is hereby declared that in fixing the fair rent of a building
under section 5 of the Kerala building (Lease and Rent control) Act, 1965 (2 of
1965), the rent control court shall not take into consideration the building tax that
is payable in respect of the building under the provisions of this Act.

30. Removal of difficulties.― If any difficulty arises in giving effects to the

provisions of this Act, the Government, as occasion may require, may be order
do anything not inconsistent with the provisions of this Act for the purpose of
removing the difficulty.

31. Repeal and saving.―The Kerala Building Tax Ordinance, 1974 (16 of
1974), is hereby repealed.
 (2) Notwithstanding such repeal, anything done or deemed to have been
done or any action taken or deemed to have been taken under the said
Ordinance shall be deemed to have been done or taken under this Act.
39
[“ THE SCHEDULE

(See section 5)

Rate of Building Tax

SpecialGrade
Grama Panchayat
Grama
other than Special Municipal
Opanchayat/
Plinth Area Grade Grama Corporation
Town Panchayat/
Panchayat (Rupees)
Municipal Council
(Rupees)
(Rupees)
(1) (2) (3) (4)
Residential buildings

Not exceeding 100 square Nil Nil Nil

metres
Above 100 square metres
but not exceeding 150
square metres 750 1350 2025
Above 150 square metres
but not exceeding 200
square metres 1500 2700 4050
Above 200 square metres
but not exceeding 250
square metres 300 5400 8100
Exceeding 250 square 300 plus Rs.600 5400 plus Rs.1200 8100 plus
metres for every for every Rs.1500 for
additional 10 additional 10 every additional
square metres square metres 10 sqaure
metres.

Other Buildings

Not exceeding 50 square Nil Nil Nil

metres
Above 50 square metres but
not exceeding 75 square
metres 750 1500 3000
Above 75 square metres but
not exceeding 100 square
metres 1125 2250 4500
Above 100 square metres
but not exceeding 150
square metres 2250 4500 9000
Above 150 square metres
but not exceeding 200
square metres 4500 9000 18000
Above 200 sqaure metres
but not exceeding 250
sqaure metres 9000 18000 27000

Exceeding 250 square 9000 18000 27000

metres plus Rs.900 for plus Rs.1800 for plus Rs.2250 for
every additional every additional every additional
10 square metres 10 square metres 10 square
metres

Note:― (1) In the case of buildings referred to in the Explanation 2 to clause (c)
of section 2, the rate of building tax shall be increased by 15%.

(2) In the case of buildings certified by a competent authority such as Nirmithi

Kendras and the like as may be specified by Government in this behalf to low cost
residential building, the rate of building tax shall be reduced by 12%.”.]
 THE KERALA BUILDING TAX (AMENDMENT) ACT, 1980 [1]

(Act 6 of 1981)

An Act to amend the Kerala Building Tax Act, 1975.

Preameble .-WHEREAS it is expedient to amend the Kerala Building Tax Act, 1975,
for the purposes hereinafter appearing;

BE it enacted in the Thirty-first Year of the Republic of India as follows:-

1. Short title and commencement .-(1) This Act may be called the Kerala Building Tax
(amendment) Act, 1980.

(2) It shall be deemed to have come into force on the 1 st day of April, 1973.

2. Amendment of section 2.-In section 2 of the Kerala Building Tax Act, 1975 (7 of
1975) (hereinafter referred to as the principal Act), -

(a) in clause (f), for the word “sixteen”, the word “ten” shall be substituted;

(b) in clause (h), for the words “twenty thousand rupees”, the words “seventy-five
thousand rupees” shall be substitutes.

3. Amendment of section 5.-In section 5 of the principal Act,-

(a) in sub-section (1), for the words “twenty thousand rupees”, the words “seventy-
five thousand rupees” shall be substituted.

(b) in subsection (3), for the words “twenty thousand rupees”, in both the places
where they occur , the words “seventy-five thousand rupees” shall be substituted;

(c) in sub-section (4), for the words “ten thousand rupees', the words “twenty-five
thousand rupees” shall be substituted.

4. Amendment of section 7.-In section 7 of the principle Act, in sub-section (1),-

(a) in clause (a) and (c), for the words “twenty thousand rupees”, the words
“seventy-five thousand rupees” shall be substituted;

(b) in clause(d), for the words “ten thousand rupees”, the words twenty-five
thousand rupees”, shall be substituted.

5 . Substitution of new schedule for existing Schedule .-For the Schedule to the
principal Act, the following Schedule shall be substituted, namely:-
 “ THE SCHEDULE

(See section 5)

Rate of building tax

Capital value Rate of tax
1. Where the capital value of building is Rs.75,000 or less Nil
2. Where the capital value of building exceeds Rs. 75,000-
(a) on the first Rs. 25,000 of such excess 1 percent
(b) on the next Rs. 25,000 of such excess 2 per cent
(c) on the next Rs. 50,000 of such excess 3 per cent
(d) on the next Rs.50,000 0f such excess 4 per cent
(e) on the next Rs. 1,00,000 of such excess 5 per cent
(f) on the next Rs. 1,00,000 of such excess 7 per cent
(g) on the balance 10 per cent”.
 THE KERALA BUILDING TAX (AMENDMENT) ACT, 1990 [1]

(ACT 1 OF 1991)

An Act further to amend the Kerala Building Tax Act, 1975.

Preamble.— WHEREAS it is expedient further to amend the Kerala Building Tax

Act, 1975, for the purpose hereinafter appearing;

BE it enacted in the Forty-first Year of the Republic of India as follows: —

1 . Short title and commencement.— This Act may be called the Kerala Building
Tax (Amendment) Act, 1990.

(2). It shall be deemed to have come into force on the 6 th day of November, 1990.

2. Insertion of new section 3A.— A fter section 3 of the Kerala Building Tax Act,
1975 (7 of 1975) (hereinafter referred to as the principal Act), the following section shall
be inserted, namely:—

"3A. Power to make exemption.— The Government may, if they consider it

necessary so to do for the promotion of tourism, by notification in the Gazette make
exemption from the payment of building tax under the Act in respect of any building or
buildings the Construction of which is completed during such period and in such areas as
may be specified in the notification and having such specifications as may be prescribed
in the rules in this behalf.".

3. Repeal and saving.— (1) The Kerala Building Tax (Amendment) Ordinance,
1990 (8 of 1990), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the
principal Act as amended by the said Ordinance shall be deemed to have been done or
taken under the principal Act as amended by this Act.