The Kerala Building Tax Act, 1975 (No.7 of 1975)
State Act of Kerala · Act 7 of 197520 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 7 of 1975 |
| Year | 1975 |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
| Provisions published | 20 |
| Subjects | taxation |
Full text, provision by provision
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- Section 2 Definitions
- Section 5 ChargP. of building tax
- Section 6 Determination of capital value
- Section 7 Return of completion, etc., of building
- Section 8 Return after due date and amendment of return
- Section 9 Assessment
- Section 10 Notice o£ dcmand
- Section 11 Appeals
- Section 13 Power of revision of the District Collector
- Section 15 Rectification of mistakes
- Section 17 Power to take evidence on oath, etc
- Section 18 Payment of building tax
- Section 19 Mode and time of recovery
- Section 21 False statements in declaration
- Section 23 Power of inspection
- Section 24 Prosccutions
- Section 25 Manner of service of notice
- Section 26 Power to make rules
- Section 29 Building tax not to be taken into account in fixing fair rent
- Section 31 Repeal and saving
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