Amendment status not verified — confirm the current text below against the official source.
Definitions.-In thts Act, unless the context otherwise reqmres,- (a) "annual value" of a building means the gross annual rent at which the building may at the time of completion be expected to let from month to month or from year to year; (b) "appellate authority" means an appellate authority appomted under section 4 ; (c) "assessee" means a person by whom building tax or any other sum of money is payable under this Act and mcludes every person m respect of whom any proceeding under this Act has been taken for the assessment of the buildmg tax pay- able by him - *!Recetved the assent of the Governor on the 2nd day of Aprtl, 1975 and pubhshed m the Gazette Extraordmary No. 171 dated 2nd Aprtl 1975. l l I ) I I I ) I I I 75 (d) "a~sessing authority'' means an assessing authority appomted under section 4 ; (e) "bUildmg" means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bncks, wood, metal or other matenal, but does not mclude any port- able shelter or any shed constructed princ1pally of mud, bamboos, leaves, grass or thatch or a latrine wh1ch 1s not attached to the mam structure. Explanation 1.-ln the case of buildmgs constructed for prov1dmg housing accommodation for workers and their fam1hes residmg m plantatwns, in pursuance of sectwn 15 of the Plantatwns Labour Act, 1951 (Central Act 69 of 1951) or bUildmgs constructed under the Government of Ind1a Subs1- d1sed Housmg Scheme for mdustnal workers, each part of a building providing or mtended to prov1de accommodatwn for a worker or a worker and his family shall be deemed to be a separate bu1ldmg Explanation 2.-Where a bu1ld'ing con~1sts of dtfferent apartments or flats owned by d1fferent persons and the cost of constructwn of the bu1ldmg was met by all such persons jomtly, each such apartment or flat shall be deemed to be a separate buildmg, (f) ''cap1tal value" of a buildmg means the value arnved at by mult1plymg the annual value of a building by s1xteen . (g) ''local authonty" means a munic1pal corporatlon or a municipal council or a township committee or a panchayat or a cantonment board , (h) "major repair or improvement", m respect of a bUildmg, means a repair or improvement as a result of wh1ch the capital value of the buildmg is increased by more than twenty thousand rupees , (1) "owner" includes a person who for the tlme being 1s receiVing, or 1s entitled to rece1ve, the rent of any building, whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who should so rece1ved the rent or be entitled to recetve it tf the bUildmg or part thereof were let to a tenant, (J) "prescnbed" means prescnbed by rules made under th1s Act. 16 3 Exemptions.-(!) Nothing m this Act shall apply to- (a) buildmgs owned by the Government of Kerala or the Government of India or any local authonty ; and (b) buildmgs used principally for religious, chantable or educational purposes or as factories or workshops. Explanation.-For the purposes of this sub-sectwn, "chavitable purpose" includes relief of the poor and free medical relief. (2) If any questiOn anses as to whether a buildmg falls under sub-section (1), 1t shall be referred to the Government and the Government shall decide the question after g1ving the mterested parties an opportun1ty to present the1r case. (3) A dec1sion of the Government under sub-sectwn (2) shall be final and shall not be called in question in any court of law 4 Authorities.-(!) The Government may, by notification in the Gazette, appoint such officers as they thmk fit to be assessing authontles for the purposes of this Act and may assign ,)t to them such local limits as the Government may think fit (2) The Government may, by notification in the Gazette, appomt such officers as they thmk fit to be appellate authorities for the purposes of this Act and may assign to them such local hmits as the Government may thmk fit (3) All officers and persons employed in the execution of th1s Act shall observe and follow the orders, mstructions and dirE>ctions of the Board of Revenue· Provided that no such orders, mstructions or directions shall be given so as to interfere with discretion of the appellate authority 10 the exercise of its appellate functions