Kerala act 007 of 1975 : The Kerala Building Tax Act, 1975 (No.7 of 1975)

THE KERALA BUILDING TAX ACT, 1975

Preamble.

Sections (Act 7 of 1975)

CONTENTS

1 Short title, extent and commencement

2 Defimtwns

3 Exemptwns

4. Authont1es

5 Charge of bulldmg tax

6. Determmatwn of capital value

7. Return of completwn, etc, of bu1ldmg

8. Return after due date and amendment of return.

9. Assessment.

10. Notice of demand ~ 11 Appeals

;

12 Reference to D1strict Court

13. Power of rev1sion of the District. Collector

14 Power of rev!swn of the Government

15. Rectlficatwn of m1stakes.

16. Rev1sion of bmldmg tax when annual value 1s revised by local authority

17 Power to take ev1dence on oath, etc.

18. Payment of bwldmg tax.

19 Mode and time of recovery.

20. Refunds

21. False statements in declaration.

22. Fa1lure to furmsh return ~- 23. Power of mspection

24 Prosecutwns

25. Manner of serv1ce of notlce.

26. Power to make rules.

27. Bar of suits etc.

28. Computation of period of hmttation.

29. Buildmg tax not to be taken into account m fixing fair rent.

30 Removal of difficulties.

31. Repeal and savmg.

THE SCHEDULE

THE KERALA BUILDING TAX ACT, 1975• (Act 7 of 1975)

An Act to provide for the levy of a tax on buildings Preamble.-WHEREAS 1t IS expedient to provide for the levy of a tax on bmldmg ;

B!E 1t enacted m the Twenty·sixth Year of the Republic of India as follows .-

1 Short tit'le, extent and commencement.-(1) This Act may be called the Kerala Bmldmg 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 thts Act, unless the context otherwise reqmres,-

(a) "annual value" of a building means the gross annual rent at which the building may at the time of completion be expected to let from month to month or from year to year;

(b) "appellate authority" means an appellate authority appomted under section 4 ;

(c) "assessee" means a person by whom building tax or any other sum of money is payable under this Act and mcludes every person m respect of whom any proceeding under this Act has been taken for the assessment of the buildmg tax pay- able by him

*!Recetved the assent of the Governor on the 2nd day of Aprtl, 1975 and pubhshed m the Gazette Extraordmary No. 171 dated 2nd Aprtl 1975. l

)

(d) "a~sessing authority'' means an assessing authority appomted under section 4 ;

(e) "bUildmg" means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bncks, wood, metal or other matenal, but does not mclude any port- able shelter or any shed constructed princ1pally of mud, bamboos, leaves, grass or thatch or a latrine wh1ch 1s not attached to the mam structure.

Explanation 1.-ln the case of buildmgs constructed for prov1dmg housing accommodation for workers and their fam1hes residmg m plantatwns, in pursuance of sectwn 15 of the Plantatwns Labour Act, 1951 (Central Act 69 of 1951) or bUildmgs constructed under the Government of Ind1a Subs1- d1sed Housmg Scheme for mdustnal workers, each part of a building providing or mtended to prov1de accommodatwn for a worker or a worker and his family shall be deemed to be a separate bu1ldmg

Explanation 2.-Where a bu1ld'ing con~1sts of dtfferent apartments or flats owned by d1fferent persons and the cost of constructwn of the bu1ldmg was met by all such persons jomtly, each such apartment or flat shall be deemed to be a separate buildmg,

(f) ''cap1tal value" of a buildmg means the value arnved at by mult1plymg the annual value of a building by s1xteen .

(g) ''local authonty" means a munic1pal corporatlon or a municipal council or a township committee or a panchayat or a cantonment board ,

(h) "major repair or improvement", m respect of a bUildmg, means a repair or improvement as a result of wh1ch the capital value of the buildmg is increased by more than twenty thousand rupees ,

(1) "owner" includes a person who for the tlme being 1s receiVing, or 1s entitled to rece1ve, 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 rece1ved the rent or be entitled to recetve it tf the bUildmg or part thereof were let to a tenant,

(J) "prescnbed" means prescnbed by rules made under th1s Act.

3 Exemptions.-(!) Nothing m this Act shall apply to-

(a) buildmgs owned by the Government of Kerala or the Government of India or any local authonty ; and

(b) buildmgs used principally for religious, chantable or educational purposes or as factories or workshops.

Explanation.-For the purposes of this sub-sectwn,

"chavitable purpose" includes relief of the poor and free medical relief.

(2) If any questiOn anses as to whether a buildmg falls under sub-section (1), 1t shall be referred to the Government and the Government shall decide the question after g1ving the mterested parties an opportun1ty to present the1r case.

(3) A dec1sion of the Government under sub-sectwn (2) shall be final and shall not be called in question in any court of law

4 Authorities.-(!) The Government may, by notification in the Gazette, appoint such officers as they thmk fit to be assessing authontles for the purposes of this Act and may assign ,)t

to them such local limits as the Government may think fit

(2) The Government may, by notification in the Gazette, appomt such officers as they thmk fit to be appellate authorities for the purposes of this Act and may assign to them such local hmits as the Government may thmk fit

(3) All officers and persons employed in the execution of th1s Act shall observe and follow the orders, mstructions and dirE>ctions of the Board of Revenue·

Provided that no such orders, mstructions or directions shall be given so as to interfere with discretion of the appellate authority 10 the exercise of its appellate functions

5. ChargP. of building tax.-(1) SubJect to the other pro- viswns contained 10 this Act, there shall be charged a tax ~ (hereinafter referred to as "build10g tax") at the rate specified in the Schedule in respect of every bwldmg the constructiOn of which is completed on or after the lsi day of April, 1973, and the cap1tal value of which exceeds twenty thousand rupees.

(2) Every major repair of, or improvement to, a building constructed before the 1st day of Apr1l, 1973, made on or after that date shall be hable to the bUildmg tax at the rate referred to in sub-sectiOn (1) on the difference between the capital value of the bmlding before effectmg the major repair or improvement, as the case may be, and the capital value of the building after effecting the major repair or improvement

(3) A building the construction of which is completed on or after the 1st day of April, 1973, and which is not liable to be taxed under the provisions of this Act on account of its having a capital value of not more than twenty thousand rupees, shall become liable to be so taxed if the capital value of the buildmg subsequently increases to more than twenty thousand rupees by new constructions or additions or combina- tiOns or as a result of repairs or improvements to the building.

(4) Where the capital value of a bUilding which has already been taxed under this Act IS subsequently increased by more than ten thousand rupees by new constructiOns or addi- tions or combinations or as a result of repairs or improvements, building tax shall be computed on the cap1tal value of the building includmg that of the new constructions or additions or combinations or, as the case may be, of the building as so repaired or improved, and credit shall be given to the tax already levied.

(5) Where there are out-houses, garages or other structures appurtenant to the main building, the capital value of such structures shall be determmed in the manner specified in sectiOn 6 and the capital value so obtained shall be added on to the capital value of the mam building

(6) The building tax shall be payable by the owner of the building

Explanation 1.-For the purposes of this Act, the construc- tion of a buildmg shall be deemed to have been completed when it is ready for occupation or has been actually occupied, whichever is earlier

Explanation 2.-For the purposes of assessment under sub-section (3) or sub-section (4). capital value of a building shall be the capital value on the date of completion of the new constructions or additions or combinations or, as the case may be. on the date of completion of the repairs or improvements.

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1s I

6. Determination of capital value.-(1) For determininO' the capital value for the purposes of this Act, the annual valu~ of a bulldmg shall be the annual value fixed for that bUlldmg in the assessment books of the local authority w1thm whose .J"l

area the building is situate.

(2) Notwithstanding anythmg contained m sub-section

(1), if the assessmg authority 1s of opm10n that the annual value fixed for a building in the assessment books of the local autho- nty is too low, 1t may, after giving the person or persons affected thereby an opportunity of being heard, fix the annual value of the buildmg.

(3) Where the local authority has not fixed the annual value of a buildmg in any case falling under sub-section (2) or sub-sectwn (3) or sub-sectwn ( 4) of sectwn 5 w1thm a penod of s1x months after the completiOn of the repair or Improve- ment or the construction or additwn or combmatwn, as the case may be, the assessing authonty may, after g1vmg the person or persons affected thereby an opportumty of bemg heard and after informmg the local authonty concerned, assess the annual value of the building , ~

(4) In determmmg the annual value under sub-section

(2) or sub-section (3), the assessing authonty shall have regard to the following factors, namely .-

(a) the location of the building ,

(b) the nature and quality of the structure of the building;

ways;

(d) amemtles provided m the building,

(e) access to the building from public roads or water

(f) the value of the land on which the bUlldmg 1s constructed ,

(g) the estimated cost of construction of the building ;

(h) such other factors as may be prescnbed.

7. Return of completion, etc., of building.-(1) The owner of every building-

(a) the construction of which is completed on or after the 1st day of Apnl, 1973, and the estimated capital value of which is more than twenty thousand rupees ; or

(b) the construction of which was completed before the 1st day of April, 1973 and to which majot· repairs or improve- ments are made after the said date ; or

(c) the constructiOn of which has been completed on or after the 1st day of Apnl, 1973, and whose capital value subse- quently increases to more than twenty thousand rupees due to new constructions or additions or combmations or as a result of repairs or improvements; or

(d) which has already been taxed under this Act and the capital value of which subsequently mcreases by more than ten thousand rupees by new constructions or additions or combinations or as a result of repairs or improvements, shall furnish to the assessmg authority a return m the pres- cribed form and verified m the prescribed manner and contain- ills such particulars as may be prescribed

(2) A return under sub-sect10n (1) shall be furnished-

(a) in the case of buildings the construction of which has been completed before the 27th July 1974, within two months from that date ;

(b) in the case of major repairs or improvements or new constructions or additions or combinations, or other repairs or improvements, made before the 27th July, 1974, withm two months from that date ,

(c) in other cases, within two months from the date of completion of the construction of the buildmg or the completion of the repairs or improvements or the new constructions or additions or combinations

(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 hun to furnish with- in such period, not being less than thirty days from the date of

service of the notice, as may be spec1fied in the notice, a return m the prescribed form and venfied in the prescnbed manner and containing such particulars as may be spec1fied in ,!J the notice.

(4) The assessing authority may, if it is satisfied that 1t is necessary so to do, extend the date for the furn1shing of the return under this section.

8. Return after due date and amendment of return.-If any person has not furnished a return w1thm the time allowed by or under sect1on 7, or havmg furnished a return under that section discovers any omission or wrong statement therein, he may furmsh a return or a revised return, as the case may be, at any t1me before the assessment 1s made

9. Assessment.-(!) If the assessmg authonty 1s satisfied that a return made by an owner under sectwn 7 or section 8 is correct and complete, 1t shall assess the amount payable by him as building tax on the basis of the return.

(2) If the assessing authority is not so satisfied, it shall , b- 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 wh1ch the assessee may rely m support of his return

(3) The assessing authority, after hearing such evidence as the assessee may produce and such other ev1dence as it may require on any specified pomt and after conductmg such inquiries or inspection as it may consider necessary, shall, by order in writing, assess the amount payable by h1m as building tax

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

(5) If any person fa1ls to make a return m 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 buildmg tax to the best of its JUdgment.

10. Notice o£ dcmand.-When any bmldmg tax is due in consequence of any order passed under or in pursuance of th1s Act, the assessmg authority shall serve on the assessee a notice of demand in the prescnbed form specifymg the sum so payable.

11. Appeals.-{1) Any assessee objecting to the amount of building tax assessed under section 9 or denymg his habihty to be assessed under this Act or objectmg to any order of the assessmg authority under th1s Act may appeal to the appellate authority against the assessment or against such order:

Provided that no such appeal shall he unless the building tax has been pa1d.

(2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner. -:d./ (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 1t 1.; satisfied that the appellant had sufficient cause for not present- ing 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 relatmg to the assess- ment 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 hearmg of the appeal and may from time to time adjourn the hearmg and make or cause to be made such further inquiry as it thinks fit.

(5) At the h<>aring of the appeal the assessing authority shall also have a right to be heard

(6) In disposing of an appeal, the appellate authonty may. subJect to the prov1s10ns of sectiOn 12,-

(a) in the case of an order of assessment,- 3/24-A--6

(i) confirm, reduce, enhance or annul the assess- ment;

(1i) set aside the assessment and direct the assess- ~ mg 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 autho- nty may, if it IS satisfied either suo motu or on application by ahny party

~o an

appeal un~er sfe

ctlon dll that the tdeciswnt ,~. on t e appea mvo ves a question o aw, raw up a s atemen of the case and refer It to the District Court

(2) If the District Court 1s not satisfied that the statement in a case referred under this section Is sufficient to enable 1t to determine the question raised thereby, the court may refer the case back to the appellate authonty 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 therem and shall deliver Its judgment thereon contaming the grounds on which such deciSiOn IS founded and shall send a copy of such judg- ment under the seal of the court to the appellate authority which shall pass orders on the appeal m conformity With such _.J JUdgment -

(4) For the purposes of th1s section, "District Court'' means the Distnct Court havmg JUrisdiction over the area in which the building in respect of which building tax has been lev1ed is situate.

13. Power of revision of the District Collector.-(1) The District Collector may, either suo motu or on application by any person aggneved, call for and examme the record of any order passed by the appellate authonty or the assessmg authonty 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 assessmg authority-

(a) if the period of thirty days specified for presen- tation 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 Distnct Collector.

(2) the Distnct 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 aggrie- ved party shall be made before the expiry of thirty days from the date on which the order m questwn was commumcated to him.

14 Power of revisiOn of the Government-The Govern· merit may, on applicatiOn by any person aggrieved, call f.or and examme the record of any order passed by the District Collector suo motu under sectwn 13, for the purpose of satis- fying themselves as to the propriety or regulanty of such order and pass such order in reference thereto as they think fit·

3/24A-6a

Provided that the Government shall not revise any order under this secbon after the expiry of sixty days from the date on which that order was commumcated 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 reviswnal authonty may, at any hme w1thm 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 assess- ment or order passed by it, or its own motion, rectify any mistake apparent from the record of the appeal, reviswn, 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 enhancmg 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 re- ducing 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 en- hancing 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.

16 Revision of building tax when annual value is revised by local authority.-(1) Where the annual value of a building fixed by a local authority is enhanced or reduced under the law govermng that local authority on the ground that the annual value ongmally fixed was excessive or low, the build- ing tax levied under this Act shall be revised by the assessing authority m conformity with such enhancement or reduction; '

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Provided that an assessment under sub-section (2) or sub-sectiOn (3) of section 6 shall not be revised under this sub- section. ·l~ d )~ ~-~·i

(2) The provisions of sections 10, 11, 12, 13, 14 and 15 shall apply to an order passed by the assessmg authonty under sub-sechon (1) as lf it were an order passed by 1t under section 9.

17. Power to take evidence on oath, etc.- The assessing authonty, the appellate authonty and the revisional authonty shall, for the purpose of th1s Act, have the same powers as are vested in a civil court under the Code of Civ1l Procedure, 1908 (Central Act 5 of 1908), when trying a Slllt, in respect of the following matters, namely:-

(a) enforcing the attendance of any person and exa- mming hlffi on oath or affirmation;

(b) compelling the production of documents;

18. Payment of building tax.-Any amount specified as payable in a not1ce of demand under section 10, or an order under sectwn 11 or section 13 or section 14 shall be paid in such number of instalments, w1thin such time, at such place and to such person, as may be prescribed, and any assessee fa1lmg so to pay shall be deemed to be m default

19. Mode and time of recovery.-(!) When buildmg tax is not paid on the due date, the arrears of the tax shall bear mterest at the rate of six per cent per annum from the date of default.

(2) The arrears of building tax and the interest, if any, thereon shall be a first charge on the building in respect of which it 1s payable, and notwithstanding anything con- tamed in any other law, the claim for such arrears and mterest 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 bemg in force relating to the recovery of arrears of public revenue due on land.

20 Refunds.-(!) If any person satisfies the assessing authonty that the amount of bu1ldmg tax pa1d by h1m exceed the amount with which such person IS properly assessdble under this Act, he shall be entitled to a refund of such excess

(2) The appellate authonty m the exercise of Its appellate powers or the reviswnal authonty m the exercise of Its rev1sional powers, If satisfied to the like effect, shall cause a refund to be made by the assessmg authonty of any amount found to have been wrongly paid or paid m excess

21. False statements in declaration.-If any person makes a statement m a verificatiOn mentiOned m sectiOn 7 or sub-sectiOn (2) of sectiOn 11 which Is false and wh1ch he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence des- cnbed m section 177 of the Indian Penal Code (Central Act 45 of 1860)

22 Failure to furnish return.-(!) ·If any person fails Without reasonable cause or excuse ·to furnish m due time any return specified m sub-sectiOn (1) or sub-sectiOn (3) of 5ec1wn 7, the assessing authonty, the appellate authonty or the reviswnal authonty may rmpose a penalty which may extend to five rupees for every day dunng which the default contmues.

(2) The penalty Imposed under sub-section (1) may be recovered m the same manner as arrears of bmldmg tax

23. Power of inspection.-(1) The assessmg authonty or any officer authorised by the assessmg authonty, the appellate authonty or the reviswnal authonty .m this behalf may, after due notice, at any time between sunrise and sunset, enter any bm' dmg for the purpose of collectmg particulars relat1,1g 'thereto or for takmg measurements of the bmldmg or any repairs or Improvements or any constructiOns or addttlons or combmatwns and may reqmre the owner of the bmldmg or any other person m charge or m occupatiOn of the bmldmg to produce for mspectwn any book, register or record kept therem and ask for any mformatwn relatmg to the bmldmg or the repairs or improvements or the constructions or additions or combmatwn, as the case may be, and the owner of the _). -

buildmg or other persons in charge or occupatwn shall be• bound to afford fac1lities for taking measurements and for such inspectwn, and to furnh,h such mformation as is available with him.

(2) Any person who obstructs the assessmg authonty or other officer authonsed m the exercrse of the powers con- ferred on rt or h1m by sub-sect1on <1) shall be pumshable wrth imprisonment for a term which may extend to three months, or w1th fine whrch may extend to five hundred rupees, or wrth both

24. Prosccutions.-(1) A person shall not be proceeded agamst for an offence under sectwn 21 or sect1on 23 except at the mstance of such officer as may be authonsed by the Govern- ment in thrs behalf.

(2) Before mstrtuting proceedmgs agamst any person under sub-sectwn (1), the officer authonsed' under that sub- sectron shall call upon such person to show cause why proceed- mgs should not be mst1tuted agamst hrm

(3) The officer authorised under sub-sectwn (1) may, erther before or after the mstltutwn of proceedings, compound any n such offence other than an offence under sectron 23

25. Manner of service of notice.-(1) A notice or reqmsr- twn under thrs Act may be served on the person therem named, erther by post or as 1f rt were a summons rssued by a crvrl court und'er the Code of C1vrl Procedure, 1908 (Central Act 5 of 1908).

(2) Any such notrce or reqmsrtwn may, m the case of a firm, Hindu undrvided fam1ly or Ahyasanthana famrly or branch or Marumakkathayam tarwad or tavazh1 or a famrly to wh1ch the provrswns of the Kerala Nambudm 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 notrficatwn m the Gazette, make rules for carrymg out the pur- poses of thrs Act.

(2) In particular, and without prejudrce to the genera- lity of the foregomg power, such rules may provrde for-

(a) the determination of the capital value of buildings and cost of maJor repairs and improvements to the bmldmgs;

(b) the form of returns under section 7 and the man-' her m which they shall be venfied,

(d) the mode and manner of payment of bu1ldmg tax,

(e) the powers and duties of authont1es and officers under this Act and the relatiOns of the authontles to each other,

(f) the conditions of service of the assessmg authonlie::. _and appellate authorities;

(g) the form m wh1ch appeals under this Act shall be presented and the manner m which they shall be venfied,

(h) the form of applicatiOn under section 12 or sectwn 13 or sectwn 14,

(1) the form of the notice of demand mentioned m sub-section (3) of sectwn 15,

(J) the manner m which and the authonty to whom applicatiOn for refund shall be made and the procedure to be followed m respect of such applications, and'

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

(3) Every rule made under this Act shall be laid, as soon as may be after 1t IS made, before the Legislative Assembly while 1t IS m sesswn for a total penod of fourteen days which may be comprised m one sessiOn or in two successive sessiOns, and If, before the expiry of the sessiOn m wh1ch 1t Is so la1d, 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 m such modi- fied 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 valid1ty 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 as1de or modify any assessment made under this Act and no prosecutiOn, smt or other proceedmg shall lie agamst the Government or any authonty or officer for any- thing in good faith done or mtended to be done under this Act

28 Computation of period of limitation.-In computing the period of limitation prescnbed for any appeal under this Act, the date on which the order complamed of was made and

(

h.. - the time requisite for obtammg 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 m fixmg the fair rent of a bu1ldmg under sectwn 5 of the Kerala Bulldmg (Lease and Rent Control) Act, 1965 (2 of 1965), the rent control court shall not take mto cons1deratwn the bmldmg tax that 1s payable in respect of the bUllding under the provi- siOns of this Act

30 Removal of difficulties.-11 any d1fficulty arises in givmg effect to the provisiOns of th1s Act, the Government, as occas1on may requ1re, may be order do anything not inconsis- tent w1th the provisions of th1s Act for the purpose of removmg the difficulty.

31. Repeal and saving.-(1) The Kerala Bmldmg Tax urdmance, 19i4 (16 Of 1974), IS hereby repealed

(2) Notw1thstandmg such repeal, anything done or 1eemed to have been done or any action taken or deemed to have been taken under the said Ordmance shall be deemed to llave been done or taken under this Act.

THE SCHEDULE

(See sectwn 5) Rate of building tax Capttal value Rate of tax

1. Where the capital value of a bmldmg is Rs. 20,000 or less Nil

2. Where the capital value of a building · exceeds Rs. 20,000-

(a) on the first Rs. 5,000 of such excess 1 per cent

(b) on the next Rs 25,000 of such excess 2 per cent

(d) on the next Rs 50,000 of such excess 8 per cent

(e) on the next Rs 50,000 of such excess 10 per cent

(f) on the balance 15 per cent