[1][THE KERALA BUILDING
TAX RULES,
1974] In exercise of the
powers conferred by Section 26 of the Kerala Building Tax ordinance, 1974 (10
of 1974), the Government of Kerala hereby make the following rules: (1)
These
rules may be called the Kerala Building Tax Rules, 1974. (2)
They
shall extend to the whole of the State of Kerala. In these rules, unless the context otherwise
requires, (a)
"Ordinance"
means the Kerala Building Tax Ordinance, 1974. (b)
"Section"
means a section of the Ordinance. (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. For the purpose of determination of the
capital value of the buildings assessable under the provisions of the
Ordinance, the Village Officer of every Village shall prepare in Form I a
monthly list of buildings liable to assessment under Section 5 of the Ordinance
in duplicate and transmit it to the assessing authority not later than 5 days
of the expiry of the month with extracts from the assessment books of the local
authority within whose area the buildings included in the list are situate. The return under sub-section (1) or (3) of
Section 7 or Section 8 shall be in Form II. The notice under sub-section (3) of Section 7
shall be in Form III. (1)
The
return received either under Rule 4 or in pursuance of a notice under Rule 5,
shall be verified by the assessing authority himself or through 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 will straight away proceed to
determine the capital value as provided in sub-section (1) of 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 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 the 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. The notice of demand under Section 10 shall
be in Form VI. (1)
Appeals
against the orders of assessment shall be in Form VII. (2)
Appeals
shall be accompanied by: (a)
the
original or a certified copy of the order appealed against; and (b)
the
original or a certified copy of the receipt obtained for the payment of the
entire amount assessed. (3)
A
court fee stamp to the value of Rs. 2 shall be affixed to every memorandum of
appeal, (4)
Appeals
shall be disposed of by the appellate authority only after giving the appellant
an opportunity of being heard. (5)
The
assessing authorities shall also have a right to be heard, at the hearing of
the appeals. Applications to the appellate authority for
reference to the District Court under Section 12 shall be in Form VIII. The notice of demand under sub-section (3) of
Section 15 shall be in Form IX. (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. (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. [2][(3) The instalment
facility contemplated in the proviso to sub-section (1) of Section 18 of the
Act shall be applicable to buildings having the following specifications in the
tourism sector. (i)
Classified
Hotels (1 to 5 star); (ii)
Hotels
which conform to the specifications of the Department of Tourism of the
Government of Kerala/Government of India; (iii)
Restaurants
(approved by classification committee of the Government of India); (iv)
Amusement
parks and Recreation Centres approved by the Government; (v)
Ropeways
at tourist centres; (vi)
Construction
of structures like Koothambalam and Auditorium or by schools or institutions
teaching Kalaripayattu and traditional art forms of Kerala; (vii)
Institutions
teaching surfing, sking, gliding, trekking and similar activities which will
promote tourism; (viii)
Ayurvedic
centres with tourism potentials; (ix)
Exclusive
Handicrafts Emporia (approved by the State or Central Department of Tourism). (4) The
areas to be specified as provided in the proviso to sub-section (1) of Section
18 shall be approved Tourist Centres and such other locations certified by a
Committee consisting of the Secretary to Government, Taxes Department; the
Secretary to Government, Tourism Department; and the Director of Tourism.] (1)
Claims
for refund of building tax shall be preferred to the assessing authority in
Form X. (2)
If
the refund claimed is in pursuance of the decision of the assessing authority,
the assessing authority shall verify or cause to be verified the connected
records and the credit and if it is satisfied that the amount has to be
refunded, shall order the refund. (3)
If
the refund claimed is in pursuance of an appellate or revisional order, the
assessing authority shall make such reference as it deems necessary to those
authorities and after verification of the credit, pass orders on such claims,
on the strength of the directions of the authorities. [3][xxxx] 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. [1] Published under Notification No. G.O. Ms. 101/74/TD dt.
16/08/1974 in K.G. Ext No. 609 dt. 16/08/1974. [2] Inserted by G.O.(P) No. 29/95/TD dt 13/02/1995 as SRO. No.
198/95, published in K.G. Ext. No. 157 dt. 13/02/1995. [3] Inserted by SRO. No. 1280/91, published in K. G Ext. No.
1237 dt. 11/10/1991 with immediate effect and omitted by Notification G.O. (P)
No. 29/95 TD dt. 13/02/1995, published as SRO. No. 198/95 in K.G. Ext No. 157
dt. 13/02/1995. Prior to the omission it read as: "14A. (1) The exemption
contemplated in Section 3A of the Kerala Building Tax Act, 1975 shall be
applicable to the buildings having the following specifications in such Tourism
Sector and the construction of which is completed during such period as may be
specified in the notification, (i) Classified Hotels (1 to 5
Star); (ii) Motels (which conform to the
specification of the Department of Tourism of Kerala/Central Government); (iii) Restaurants (approved by
classification Committee of the Government of India); (iv) Amusement Parks and
Recreation Centres approved by the Government; (v) Ropeways at the tourist centres; (vi) Construction of structures
like Koothambalam/Auditorium etc., by Schools/Institutions teaching
Kalaripayattu and traditional art forms of Kerala; (viii) Institutions teaching
surfing, sking, gliding, trekking and similar activities which will promote
tourism; (viii) Ayurvedic centres with
tourism potential; (ix) Exclusive handicrafts
emporia (approved by the State/Central Department of Tourism); (2) The area so notified shall be
approved Tourist Centres and such other location certified by a Committee
consisting of Secretary to Government, Tourism Department, Secretary to
Government, Taxes Department and the Director, Department of Tourism. (3) The period of exemption shall
be 10 years or such shorter period in respect of specific areas as may be
notified in the Gazette based on the recommendation of the Committee,"THE KERALA BUILDING
TAX RULES, 1974
PREAMBLE