Amendment status not verified — confirm the current text below against the official source.
The plinth area of a building for the purpose of assessment of building tax or additional tax, as the case may be, under this Act shall be the plinth area of such building as may be specified in the software/occupancy certificate/tax assessment details, as the case may be, approved by Local Self Government Institutions.] Substituted by Act 11 of 2024 published in K.G.Ext. No.1828 dt. 07/06/2024. Prior to the Substitution it read as "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. Provided that the plinth area of a garage or any other erection or structure appurtenant to a residential building used for storage of firewood or for any non-residential purpose shall not be taken into account for determining the plinth area of that building."