KERALA
BUILDING TAX (AMENDMENT) ACT, 1992 THE KERALA BUILDING TAX (AMENDMENT) ACT, 1992 [Act No. 03 of 1992] An Act further to amend the Kerala Building
Tax Act, 1975. Whereas
it is expedient further to amend the Kerala Building Tax Act, 1975, for the
purposes hereinafter appearing; BE it
enacted in the Forty-third Year of the Republic of India as follows:- (1)
This Act may be called the Kerala Building
Tax (Amendment) Act, 1992. (2)
Section 4 shall come into force on such date
as the Government may, by notification in the Gazette appoint and the remaining
provisions of this Act shall be deemed to have come into force on the 10th day
of February, 1992. In the
Kerala Building Tax Act, 1975 (7 of 1975) (hereinafter referred to as the
principal Act), in section 2,- (i)
for clause (a), the following clause shall be
substituted, namely:- "(a)
'Appointed day' means such date as the Government may for the purpose of this
Act, specify by notification in the Gazette.". (ii)
clause (f) shall be omitted. (iii) in clause (g), after the words "cantonment
board", the words "or a District Council;" shall be added. (iv)
for clause (h), the following clause shall be
substituted, namely:- "(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." (v)
after clause (j), the following clauses shall
be added, namely:- "(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 of 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." In the
principal Act, in sub-section (2) of section 3, for the words, figure and
bracket, "under sub-section (1)" the words, figures and bracket
"under sub-section (1) or under section 3A" shall be substituted. Section
3A of the principal Act shall be renumbered as sub-section (1) of that section
and the following sub-section shall be added after sub-section (1) as so
renumbered, namely:- "(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
party in respect of any building or buildings constructed utilising 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." After
section 3A of the principal Act, the following shall be inserted as section 3B,
namely:- "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." For
section 5 of the principal Act the following section shall be substituted,
namely:- "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. (2)
In the case of any building the construction
of which is completed prior to the appointed day, the assessee shall be liable
to, pay the building tax as if the Kerala Building. Tax (Amendment) Act, 1992
has not come into force, provided, however, that if the assessment is not
initiated or completed in such cases before the appointed day the assessee may
by application in writing addressed to the assessing authority opt to be
governed by the provisions in sub-section (1) within such period as the
Government may specify in this behalf and thereupon the assessee shall be
liable to pay the building tax as if the construction of the building is
completed on or after the appointed day. (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. (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." For
section 6 of the principal Act, the following section shall be substituted,
namely:- "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." In
section 7 of the principal Act, (i)
for Sub-section (1), the following
sub-section shall be substituted, namely:- "(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." (ii)
sub-section (2) shall be omitted. In
section 13 of the principal Act, after sub-section (3), the following
sub-section shall be added, namely:- "(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." Section
16 of the principal Act shall be omitted. Section
18 of the principal Act shall be renumbered as Sub-section (1) of that section
and the following sub-section shall be added after sub-section (1) as so
renumbered, namely:- "(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 due in respect of that
building: Provided
that in the case of buildings eligible for exemption under this Act, the
certificate of exemption issued by the assessing authority shall be sufficient
for the issue of completion certificate and assignment of building number or
door number." In
sub-section (1) of section 23 of the principal Act, after the words "in
this behalf" the words "either suo motu or on application by the
assessee", shall be inserted. In
section 26 of the principal Act, for clause (a) of sub-section (2) the
following clause shall be substituted, namely:- "(a) the determination of plinth area of the buildings and
the plinth area of major repairs and improvements to the buildings." In the
principal Act for the Schedule the following Schedule, shall be substituted,
namely:- "The Schedule (See Section 5) Rate of Building Tax Plinth Area Panchayat (Rupees) Spl. Grade
Panchayat Municipalities (Rupees) Corporation
(Rupees) (1) (2) (3) (4) Residential
Buildings: On the first 75
square metres Nil Nil Nil Above 75 square
metres but not exceeding 100 square metres- (i) In the case
of buildings thatched by grass or leaves Nil Nil Nil (ii) In other
cases 250 450 675 Above 100 square
metres but not exceeding 150 square metres 500 900 1,350 Above 150 square
metres but not exceeding 200 square metres 1,000 1,800 2,700 Above 200 square
metres but not exceeding 250 Square metres 2,000 3,600 5,400 Exceeding 250
square metres 2,000 plus Rs.
400 far every additional 10 square metres 3,600 plus Rs.
800 for every additional 10 square metres 5,400 plus Rs.
1000 for, every additional 10 square metres Other
Buildings:-On the first 50 square metres 250 500 1,000 Above 50 square
metres but not exceeding 75 square metres 500 1,000 2,000 Above 75 square
metres but not exceeding 100 square metres 750 1,500 3,000 Above 100 square
metres but not exceeding 150 square metres 1,500 3,000 6,000 Above 150 square
metres but not exceeding 200 square metres 3,000 6,000 12,000 Above 200 square
metres but not exceeding 250 square metres 6,000 12,000 18,000 Exceeding 250
square metres 6,000 plus Rs.
600 for every additional 10 square metres 12,000, plus Rs.
1200 for every additional 10 square metres 18,000 plus Rs.
1,500 for every additional 10 square metres. Note.- (1)
In the case of buildings referred to in the
Explanation 2 to clause (e) of section 2, the rate of building tax shall be
increased by 10%. (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 be low cost residential building, the rate of
building tax shall be reduced by 25%". (1)
The Kerala Building Tax (Amendment)
Ordinance, 1992 (2 of 1992), 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.
Preamble - KERALA BUILDING TAX (AMENDMENT)
ACT, 1992PREAMBLE