Amendment status not verified — confirm the current text below against the official source.
In the Kerala Building Tax Act, 1975 (7 of 1975),-- (1) in section 3,-- (a) in clause (b) of sub-section (1), after the word "workshops", the words and symbols "or cattle/pig/poultry farms or poly houses" shall be inserted; (b) the existing Explanation shall be numbered as "Explanation I " and after Explanation I as so numbered, the following Explanations shall be inserted, namely:-- "Explanation II:-- For the purpose of this sub-section,-- (i) "cattle/pig/poultry farms" shall have the same meanings as assigned to them in clauses (d), (m) and (n) respectively in rule 2 of the Kerala Panchayat Raj (Licensing of Livestock farms) Rules, 2012, but shall not include the farms exclusively used for the purpose of sale. (ii) Cattle/pig/poultry farms shall have the minimum number of animals or birds, as the case may be, as provided in sub-rule (1) of rule 3 of the said Rules. Explanation III:-- "poly house" means any building erected for cultivation purposes under controlled climatic conditions."; (2) in section 5A, for the words "two thousand rupees", the words "four thousand rupees" shall be substituted; (3) in the SCHEDULE, for the existing TABLE except the Notes thereunder, the following Table shall be substituted, namely:-- "TABLE Rate of Building Tax Plinth Area Grama Panchayat other than Special Grade Grama Panchayat (Rupees) Special Grade Grama Panchayat/ Town Panchayat/ Municipal Council (Rupees) Municipal Corporation (Rupees) (1) (2) (3) (4) Residential Buildings Not exceeding 100 square metres Nil Nil Nil Above 100 square metres but not exceeding 150 square metres 1500 2700 4050 Above 150 square metres but not exceeding 200 square metres 3000 5400 8100 Above 200 square metres but not exceeding 250 square metres 6000 10800 16200 Exceeding 250 square metres 6000 plus Rs. 1,200 for every additional 10 square metres 10800 plus Rs. 2,400 for every additional 10 square metres 16200 plus Rs. 3,000 for every additional 10 square metres Other Buildings Not exceeding 50 square metres Nil Nil Nil Above 50 square metres but not exceeding 75 square metres 1500 3000 6000 Above 75 square metres but not exceeding 100 square metres 2250 4500 9000 Above 100 square metres but not exceeding 150 square metres 4500 9000 18000 Above 150 square metres but not exceeding 200 square metres 9000 18000 36000 Above 200 square metres but not exceeding 250 square metres 18000 36000 54000 Exceeding 250 square metres 18000 plus Rs. 1,800 for every additional 10 square metres 36000 plus Rs. 3,600 for every additional 10 square metres 54000 plus Rs. 4,500 for every additional 10 square metres."