Bare ActsKerala Finance Act, 2021

Section 5

Amendment of Act 7 of 1975.--

Amendment status not verified — confirm the current text below against the official source.

In the Kerala Building Tax Act, 1975 (7 of 1975), in Section 5, after sub-section (1) the following sub-section shall be inserted, namely:-- "(1A) in the case of green building as defined in clause (xviiia) of Section 2 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) and clause (18a) of Section 2 of the Kerala Municipality Act, 1994 (20 of 1994) the building tax shall be levied at the rate of fifty per cent of the rate of building tax as specified in Schedule 1".

Section 5 – Kerala Finance Act, 2021 | DailyLaw.ai