Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the Kerala Building Tax Act, 1975 (7 of 1975) any tax collected or paid under section 5, at the rate specified in Schedule 1 of the said Act, at such higher rates, by virtue of the provisions of the Kerala Finance Bill, 2020 (Bill No. 257 of XIV Kerala Legislative Assembly) in respect of the period with effect from 1 st day of April, 2020 to the date of publication of this Act, shall be deemed to have been validly collected or paid and the tax so collected shall not be refunded.