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Bare Acts

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

kerala · 1975

  • S. 1Where the capital value of a bmldmg is Rs
  • S. 2Definitions
  • S. 4—
  • S. 5ChargP
  • S. 6Determination of capital value
  • S. 7Return of completion, etc
  • S. 8Return after due date and amendment of return
  • S. 9Assessment
  • S. 10Notice o£ dcmand
  • S. 11Appeals
  • S. 13Power of revision of the District Collector
  • S. 15Rectification of mistakes
  • S. 16Rev1sion of bmldmg tax when annual value 1s revised by local authority 17 Power to take ev1dence on oath, etc
  • S. 17Power to take evidence on oath, etc
  • S. 18Payment of building tax
  • S. 19Mode and time of recovery
  • S. 20—
  • S. 21False statements in declaration
  • S. 22—
  • S. 23Power of inspection
  • S. 24Prosccutions
  • S. 25Manner of service of notice
  • S. 26Power to make rules
  • S. 27Bar of suits etc
  • S. 28Computation of period of hmttation
  • S. 29Building tax not to be taken into account in fixing fair rent
  • S. 31Repeal and savmg
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