Vidhi Codex

The Kerala Building Tax Act, 1975

The Kerala Building Tax Act, 1975

Tax197534 sections

The Kerala Building Tax Act, 1975, is a state-level legislation that mandates the payment of tax on buildings constructed within the state of Kerala. It applies to building owners and is primarily based on the plinth area of the structure. The Act establishes the framework for assessment, collection, and appeal processes, ensuring that property owners contribute to state revenue. It distinguishes between residential and non-residential buildings and provides specific tax rates based on size and location. For the ordinary citizen, this Act is significant as it dictates the financial obligations associated with constructing or owning property, including potential penalties for non-compliance or providing false information.

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  1. 1. Short title, extent and commencement
  2. 2. Substitution of certain expression by certain other expression
  3. 3. Tax Act, 1975 (7 of 1975) (hereinafter referred to as the principal Act) for the words “luxury tax”, wherever they occur the words “additional tax” shall be substituted.
  4. 3A. Power to make exemption
  5. 3B. Misuse of exemption by the assessee
  6. 4. Provided that no such assessment shall be made without giving the assessee a reasonable opportunity of being heard.
  7. 5. Substitution of new schedule for existing Schedule
  8. 5A. Charge of luxury tax
  9. 6. Determination of plinth area
  10. 7. Substitution of new section for section 21
  11. 8. Return after due date and amendment of return
  12. 9. Assessment
  13. 10. Notice of demand
  14. 11. Appeals
  15. 12. Reference to District Court
  16. 13. Power of revision of the District Collector
  17. 14. Power of revision of the Government
  18. 15. 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.
  19. 17. Power to take evidence on oath, etc
  20. 18. Payment of building tax
  21. 19. Mode and time of recovery
  22. 20. Refunds
  23. 21. False statements in declaration
  24. 22. Failure to furnish return
  25. 23. Power of inspection
  26. 24. Prosecutions
  27. 25. Manner of service of notice
  28. 26. Power to make rules
  29. 27. Bar of suits etc., in courts
  30. 28. Computation of period of limitation
  31. 29. Building tax not to be taken into account in fixing fair rent
  32. 30. Removal of difficulties
  33. 31. Repeal and saving
  34. I. Rate of Building Tax

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