THE KERALA BUILDING
TAX (PLINTH AREA) RULES, 1992 [1][THE KERALA BUILDING
TAX (PLINTH AREA) RULES,
1992] In exercise of the
powers conferred by sub-sections (1) and (2) of Section 26 of the Kerala
Building Tax Act, 1975 (7 of 1975) the Government of Kerala hereby make the
following rules: (1)
These
rules may be called the Kerala Building Tax (Plinth Area) Rules, 1992. (2)
It
shall come into force on the 10th day of February, 1992. In these rules, unless the context otherwise
requires: (a)
"Act"
means the Kerala Building Tax Act, 1975. (b)
"Section"
means a section of the Act. (c)
"Form"
means a form appended to these rules. (d)
"Village
Officer" means the Village Officer holding charge of a village and
includes a Special Village Officer appointed specially for the purpose of these
rules. (e)
"Nirmithi
Kendra" means the institution registered under the Travancore-. Cochin
Literary, Scientific and Charitable Societies Registration Act, 1955 (12 of
1955) and known as the Kerala State Nirmithi Kendra and includes the District
NirmithiKendras. (f)
"Other
authorities" means the persons or firms approved by the local authorities
as licensees to sign building plans. For the purpose of determination of the
plinth area of the buildings assessable under the provisions of the Act, the
Village Officer of every village shall prepare in Form I a monthly list of
buildings liable to assessment under Section 5 of the Act in duplicate and
transmit it to the assessing authority not later than 5 days of the expiry of
the month with extract from the Building application register of the local
authority within whose area the buildings included in the list are situate. In areas where the approval of the local
authority is not required for the construction of the building such cases shall
be identified by the Village Officer and the list as specified under Rule 3
shall be furnished to the assessing authority. The return under sub-section (1) or (3) of
Section 7 or Section 8 shall be in Form II [2][and
it shall be filed within two month from the date of completion of construction,
major repairs or improvement of the building or actual occupation of the
building whichever is earlier]. The notice under sub-section (3) of Section 7
shall be in Form III. (1)
The
return received under Rule 5 or in pursuance of a notice under Rule 6, shall be
verified by the assessing authority or by any other officer authorised by him
for the purpose. The records, if any, already available with him, shall also be
scrutinised for this purpose. (2)
If
the assessing authority is satisfied that the return furnished by the owner of
the building is correct and complete, he shall proceed to determine the plinth
area as provided in Section 6 and assess the building. The notice under sub-section (2) and
sub-section (4) of Section 9 shall be in Form IV. (1)
The
assessment order [3][of
building tax/luxury tax] under Section 9 shall be in Form V. (2)
The
order of assessment shall be served on the assessee as soon as the order is
passed and a copy of the order shall be communicated to the concerned Village
Officer also. (3)
The
order of assessment shall specify the basis of assessment, the amount of tax
payable, the amount payable in instalments, the last date of payment of each
instalment etc. (4)
[4][x xx x] The notice of demand under Section 10 shall
be in Form VI. The notice of demand under sub-section (3) of
Section 15 shall be in Form VII. (1)
The
building tax payable by an assessee shall be payable to the Village Officer at
the place and within the time specified in the order of assessment in four
equal quarterly instalments. The first instalment shall be paid within 30 days
from the date of service of the assessment order on the assessee, and the
subsequent instalments shall be paid within the corresponding dates of the
succeeding quarters. [5][Note. In deserving
cases [6][x xx x],
Government is empowered to step up the number of instalments upto a maximum of
ten. In such cases, interest at the rate of 18% per annum for belated payments
will also be charged.] (2)
The
assessee shall be at liberty to pay the entire amount in a lump or in lesser
number of instalments than fixed, if he so desires. (3)
Where
the assessee remits the entire tax assessed, the assessing authority shall
issue a certificate to that effect in Form VIII to the owner of the building. (4)
In
the cases of buildings eligible for exemption from payment of building tax
under the Act, the assessing authority shall issue a certificate to that effect
in Form IX to the owner of the building on request. [7][(5) The luxury tax
payable by the assessee shall be paid to the Village Officer in advance on or
before the 31st day of March every year.] A register of assessment shall be maintained
by each assessing authority in Form A and a register of persons assessed shall
be maintained in the village office in Form B. Besides, a register showing the
details of houses reported to the assessing authority for assessment will also
be maintained in the villages by the Village Officer, in Form C. A register showing the details of the
residential building coming underassessment of luxury tax with the particulars
of remittance shall be maintained by the assessing authorities and village
officers in Form D.][8] (1)
Every
appeal against the order of the assessment shall be in Form X (2)
Every
appeal shall be accompanied by, (a)
the
original or the certified copy of the order appeal against, and (b)
the
original or the certified copy of the receipt obtained for the payment of first
instalment of the building tax. (3)
A
court fee stamp worth Rs. 5 shall be fixed to every memorandum of appeal. (4)
Appeal
shall be disposed of by the Appellate Authority only after giving the appellant
an opportunity of being heard. Applications to the Appellate Authority for
reference to the District Court under Section 12 of the Act shall be in Form
XI. Application for refund of Building Tax under
Section 20 of the Kerala Building Tax Act, 1975 shall be in Form XII][9]. [1]
Published under G.O. (P) No. 24/92/TD in K.G. Ext No. 132 dated 07/02/1992
(w.e.f. 10/02/1992.) [2]
Inserted by Notification G.O. (P) No. 308/2006/RD dated 31/10/2006, published
in K.G. Ext. No. 471 dated 12/03/2007. [3]
Inserted by Notification G.O. (P) No. 308/2006/RD dated 31/10/2006, published
in K.G. Ext. No. 471 dated 12/03/2007. [4]
Omitted by G.O. (P) No. 28/95/TD dated 13/02/1995, published as SRO. No. 197/95
in K.G. Ext. No. 157 dated 13/02/1995. Prior to the omission it read as: "In the case of buildings coming under
sub-section (2) of Section 5, the assessee shall file written application
within three months from the date of commencement of these rules." [5]
Inserted by SRO. No. 329/94, published in K.G. Ext. No. 235 dated 18/03/1994. [6]
The words "in respect of residential buildings" omitted by G.O.P. No.
37/95/TD dated 28/02/1995, published as SRO. No. 263/95 in K.G. Ext. No. 204
dated 01/03/1995. [7]
Inserted by Notification G.O. (P) No. 308/2006/RD dated 31/10/2006, published
in K.G. Ext. No. 471 dated 12/03/2007. [8]
Inserted by Notification G.O. (P) No. 308/2006/RD dated 31/10/2006, published
in K.G. Ext. No. 471 dated 12/03/2007. [9]
Inserted by G.O.(P) No. 63/97/TD dated 26/04/1997, published as SRO. No. 308/97
in K.G. Ext No. 524 dated 26/04/1997.PREAMBLE