The Kerala Building Tax Act, 1975 (No.7 of 1975)

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THE KERALA BUILDING TAX ACT, 1975 
Preamble. 
Sections 
(Act 7 of 1975) 
CONTENTS 
1 Short title, extent and commencement 
2 Defimtwns 
3 Exemptwns 
4. Authont1es 
5 Charge of bulldmg tax 
6. Determmatwn of capital value 
7. Return of completwn, etc, of bu1ldmg 
8. Return after due date and amendment of return. 
9. Assessment. 
10. Notice of demand 
~ 11 Appeals 
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12 Reference to D1strict Court 
13. Power of rev1sion of the District. Collector 
14 Power of rev!swn of the Government 
15. Rectlficatwn of m1stakes. 
16. Rev1sion of bmldmg tax when annual value 1s revised 
by local authority 
17 Power to take ev1dence on oath, etc. 
18. Payment of bwldmg tax. 
19 Mode and time of recovery. 
20. Refunds 
21. False statements in declaration. 
22. Fa1lure to furmsh return 
~- 23. Power of mspection 
24 Prosecutwns 
25. Manner of serv1ce of notlce. 
26. Power to make rules. 
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27. Bar of suits etc. 
28. Computation of period of hmttation. 
29. Buildmg tax not to be taken into account m fixing 
fair rent. 
30 Removal of difficulties. 
31. Repeal and savmg. 
THE SCHEDULE 
THE KERALA BUILDING TAX ACT, 1975• 
(Act 7 of 1975) 
An Act to provide for the levy of a tax on buildings 
Preamble.-WHEREAS 1t IS expedient to provide for the 
levy of a tax on bmldmg ; 
B!E 1t enacted m the Twenty·sixth Year of the Republic of 
India as follows .-
1 Short tit'le, extent and commencement.-(1) This Act 
may be called the Kerala Bmldmg Tax Act, 1975. 
(2) It extends to the whole of the State of Kerala 
(3) It shall be deemed to have come into force on the 
1st day of April, 1973. 
2. 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 
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*!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. 
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(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. 
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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 
5. ChargP. of building tax.-(1) SubJect to the other pro-
viswns contained 10 this Act, there shall be charged a tax ~ 
(hereinafter referred to as "build10g tax") at the rate specified 
in the Schedule in respect of every bwldmg the constructiOn 
of which is completed on or after the lsi day of April, 1973, 
and the cap1tal value of which exceeds twenty thousand rupees. 
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(2) Every major repair of, or improvement to, a building 
constructed before the 1st day of Apr1l, 1973, made on or after 
that date shall be hable to the bUildmg tax at the rate referred 
to in sub-sectiOn (1) on the difference between the capital 
value of the bmlding before effectmg the major repair or 
improvement, as the case may be, and the capital value of the 
building after effecting the major repair or improvement 
(3) A building the construction of which is completed 
on or after the 1st day of April, 1973, and which is not liable 
to be taxed under the provisions of this Act on account of its 
having a capital value of not more than twenty thousand 
rupees, shall become liable to be so taxed if the capital value of 
the buildmg subsequently increases to more than twenty 
thousand rupees by new constructions or additions or combina­
tiOns or as a result of repairs or improvements to the building. 
(4) Where the capital value of a bUilding which has 
already been taxed under this Act IS subsequently increased by 
more than ten thousand rupees by new constructiOns or addi­
tions or combinations or as a result of repairs or improvements, 
building tax shall be computed on the cap1tal value of the 
building includmg that of the new constructions or additions or 
combinations or, as the case may be, of the building as so 
repaired or improved, and credit shall be given to the tax 
already levied. 
(5) Where there are out-houses, garages or other 
structures appurtenant to the main building, the capital value 
of such structures shall be determmed in the manner specified 
in sectiOn 6 and the capital value so obtained shall be added on 
to the capital value of the mam building 
(6) The building tax shall be payable by the owner of 
the building 
Explanation 1.-For the purposes of this Act, the construc­
tion of a buildmg shall be deemed to have been completed when 
it is ready for occupation or has been actually occupied, 
whichever is earlier 
Explanation 2.-For the purposes of assessment under 
sub-section (3) or sub-section (4). capital value of a building 
shall be the capital value on the date of completion of the new 
constructions or additions or combinations or, as the case may 
be. on the date of completion of the repairs or improvements. 
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6. Determination of capital value.-(1) For determininO' 
the capital value for the purposes of this Act, the annual valu~ 
of a bulldmg shall be the annual value fixed for that bUlldmg 
in the assessment books of the local authority w1thm whose .J"l 
area the building is situate. 
(2) Notwithstanding anythmg contained m sub-section 
(1), if the assessmg authority 1s of opm10n that the annual value 
fixed for a building in the assessment books of the local autho­
nty is too low, 1t may, after giving the person or persons 
affected thereby an opportunity of being heard, fix the annual 
value of the buildmg. 
(3) Where the local authority has not fixed the annual 
value of a buildmg in any case falling under sub-section (2) or 
sub-sectwn (3) or sub-sectwn ( 4) of sectwn 5 w1thm a penod 
of s1x months after the completiOn of the repair or Improve­
ment or the construction or additwn or combmatwn, as the 
case may be, the assessing authonty may, after g1vmg the 
person or persons affected thereby an opportumty of bemg 
heard and after informmg the local authonty concerned, assess 
the annual value of the building , ~ 
(4) In determmmg the annual value under sub-section 
(2) or sub-section (3), the assessing authonty shall have regard 
to the following factors, namely .-
(a) the location of the building , 
(b) the nature and quality of the structure of the 
building; 
ways; 
(c) the capab1hty of the buildmg for profitable use ; 
(d) amemtles provided m the building, 
(e) access to the building from public roads or water 
(f) the value of the land on which the bUlldmg 1s 
constructed , 
(g) the estimated cost of construction of the building ; 
(h) such other factors as may be prescnbed. 
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7. Return of completion, etc., of building.-(1) The owner 
of every building-
(a) the construction of which is completed on or after 
the 1st day of Apnl, 1973, and the estimated capital value of 
which is more than twenty thousand rupees ; or 
(b) the construction of which was completed before the 
1st day of April, 1973 and to which majot· repairs or improve­
ments are made after the said date ; or 
(c) the constructiOn of which has been completed on or 
after the 1st day of Apnl, 1973, and whose capital value subse­
quently increases to more than twenty thousand rupees due to 
new constructions or additions or combmations or as a result 
of repairs or improvements; or 
(d) which has already been taxed under this Act and 
the capital value of which subsequently mcreases by more 
than ten thousand rupees by new constructions or additions or 
combinations or as a result of repairs or improvements, 
shall furnish to the assessmg authority a return m the pres­
cribed form and verified m the prescribed manner and contain­
ills such particulars as may be prescribed 
(2) A return under sub-sect10n (1) shall be furnished­
(a) in the case of buildings the construction of which 
has been completed before the 27th July 1974, within two 
months from that date ; 
(b) in the case of major repairs or improvements or 
new constructions or additions or combinations, or other repairs 
or improvements, made before the 27th July, 1974, withm two 
months from that date , 
(c) in other cases, within two months from the date of 
completion of the construction of the buildmg or the completion 
of the repairs or improvements or the new constructions or 
additions or combinations 
(3) If the assessing authority is of opinion that any 
person is liable to furnish a return under sub-section (1), then, 
notwithstanding anything contained in that sub-section, it may 
serve a notice upon that person requiring hun to furnish with­
in such period, not being less than thirty days from the date of 
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service of the notice, as may be spec1fied in the notice, a 
return m the prescribed form and venfied in the prescnbed 
manner and containing such particulars as may be spec1fied in ,!J 
the notice. 
(4) The assessing authority may, if it is satisfied that 1t 
is necessary so to do, extend the date for the furn1shing of the 
return under this section. 
8. Return after due date and amendment of return.-If 
any person has not furnished a return w1thm the time allowed 
by or under sect1on 7, or havmg furnished a return under that 
section discovers any omission or wrong statement therein, he 
may furmsh a return or a revised return, as the case may be, 
at any t1me before the assessment 1s made 
9. Assessment.-(!) If the assessmg authonty 1s satisfied 
that a return made by an owner under sectwn 7 or section 8 
is correct and complete, 1t shall assess the amount payable by 
him as building tax on the basis of the return. 
(2) If the assessing authority is not so satisfied, it shall , b-
serve a notice on the assessee either to attend in person at its 
office on a date to be specified in the notice or to produce or 
cause to be produced on that date any evidence on wh1ch the 
assessee may rely m support of his return 
(3) The assessing authority, after hearing such evidence 
as the assessee may produce and such other ev1dence as it may 
require on any specified pomt and after conductmg such 
inquiries or inspection as it may consider necessary, shall, by 
order in writing, assess the amount payable by h1m as building 
tax 
( 4) For the purpose of makmg an assessment under 
this Act, the assessmg authonty may serve on any person who 
has made a return under sub-sectwn (1) of section 7 or section 8 
or upon whom a notice has been served under sub-sectwn (3) of 
section 7, a notice requiring him to produce or cause to be 
produced on a date specified m the notice such records or other 
documents as the assessmg authonty may require 
(5) If any person fa1ls to make a return m response to 
any notice under sub-section (3) of section 7, or fails to comply 
with the terms of any notice issued under sub-section (2) or 
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sub-section (4) of this section, the assessing authority shall 
assess the amount payable by the person as buildmg tax to the 
best of its JUdgment. 
10. Notice o£ dcmand.-When any bmldmg tax is due 
in consequence of any order passed under or in pursuance of 
th1s Act, the assessmg authority shall serve on the assessee a 
notice of demand in the prescnbed form specifymg the sum so 
payable. 
11. Appeals.-{1) Any assessee objecting to the amount 
of building tax assessed under section 9 or denymg his habihty 
to be assessed under this Act or objectmg to any order of the 
assessmg authority under th1s Act may appeal to the appellate 
authority against the assessment or against such order: 
Provided that no such appeal shall he unless the building 
tax has been pa1d. 
(2) An appeal under sub-section (1) shall be in the 
prescribed form and shall be verified in the prescribed manner. 
-:d./ (3) The appeal shall be presented within a period of 
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thirty days from the date of service of the notice of demand 
relating to the assessment or the date of service of the order, 
as the case may be, but the appellate authority may admit an 
appeal presented after the expiration of the said period if 1t 1.; 
satisfied that the appellant had sufficient cause for not present­
ing it within the said period, provided however that no such 
appeal shall be admitted after a period of six months from the 
date of service of the notice of demand relatmg to the assess­
ment or the date of service of the order, as the case may be 
(4) The appellate authority shall fix a day and place 
for the hearmg of the appeal and may from time to time adjourn 
the hearmg and make or cause to be made such further inquiry 
as it thinks fit. 
(5) At the h<>aring of the appeal the assessing authority 
shall also have a right to be heard 
(6) In disposing of an appeal, the appellate authonty 
may. subJect to the prov1s10ns of sectiOn 12,-
(a) in the case of an order of assessment,-
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(i) confirm, reduce, enhance or annul the assess­
ment; 
(1i) set aside the assessment and direct the assess- ~ 
mg authority to make a fresh assessment 
after such further inquiry as may be 
directed; or 
(b) in the case of any other order, confirm, cancel 
or vary such order. 
(7) The appellate authority shall, on the conclusion of 
the appeal, communicate the orders passed by it to the assessee 
and the assessing authority. 
(8) The orders passed by the appellate authority shall, 
subject to the provisions of sectiOns 13 and 14, be final and 
shall not be liable to be questioned in a court of law. 
12 Reference to District Court.-(1) The appellate autho­
nty may, if it IS satisfied either suo motu or on application 
by ahny party
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appeal un~er sfe
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ctlon dll that the tdeciswnt ,~. 
on t e appea mvo ves a question o aw, raw up a s atemen 
of the case and refer It to the District Court 
(2) If the District Court 1s not satisfied that the 
statement in a case referred under this section Is sufficient to 
enable 1t to determine the question raised thereby, the court 
may refer the case back to the appellate authonty to make 
such additions thereto or alterations therein as the court may 
direct in that behalf. 
(3) The District Court, upon the hearing of any such 
case, shall decide the question of law raised therem and shall 
deliver Its judgment thereon contaming the grounds on which 
such deciSiOn IS founded and shall send a copy of such judg­
ment under the seal of the court to the appellate authority 
which shall pass orders on the appeal m conformity With such _.J 
JUdgment -
(4) For the purposes of th1s section, "District Court'' 
means the Distnct Court havmg JUrisdiction over the area 
in which the building in respect of which building tax has 
been lev1ed is situate. 
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13. Power of revision of the District Collector.-(1) The 
District Collector may, either suo motu or on application 
by any person aggneved, call for and examme the record of 
any order passed by the appellate authonty or the assessmg 
authonty and may pass such order in reference thereto as he 
thinks fit 
Provided that no such order shall be passed under this 
sub-section without notice to the party who may be affected 
by the order: 
Provided further that the District Collector shall not 
call for and examine the record of any order passed by the 
assessmg authority-
(a) if the period of thirty days specified for presen­
tation of appeal under sub-section (3) of section 11 has not 
expired; or 
(b) if an appeal against that order is pending before 
the appellate authority: 
Provided' also that no order passed on the basis of a 
reference under sectiOn 12 to the extent covered by the answer 
to such reference shall be subJect to revisiOn by the Distnct 
Collector. 
(2) the Distnct Collector shall not suo motu revise an 
order under sub-sectiOn (1) if that order has been passed more 
than three months previOusly. 
(3) An application under sub-section (1) by an aggrie­
ved party shall be made before the expiry of thirty days from 
the date on which the order m questwn was commumcated 
to him. 
14 Power of revisiOn of the Government-The Govern· 
merit may, on applicatiOn by any person aggrieved, call f.or 
and examme the record of any order passed by the District 
Collector suo motu under sectwn 13, for the purpose of satis­
fying themselves as to the propriety or regulanty of such 
order and pass such order in reference thereto as they 
think fit· 
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Provided that the Government shall not revise any order 
under this secbon after the expiry of sixty days from the 
date on which that order was commumcated to the applicant: 
Provided further that an order to the prejudice of any 
person shall not! be passed under this section unless that 
person has been given a reasonable opportunity to show cause 
against such order. 
15. Rectification of mistakes.-(1) The appellate authority 
or the reviswnal authonty may, at any hme w1thm three 
years from the date of an order passed by it on appeal or 
revision, as the case may be, and the assessing authority may, 
at any time within three years from the date of any assess­
ment or order passed by it, or its own motion, rectify any 
mistake apparent from the record of the appeal, reviswn, 
assessment or order, as the case may be, and shall, within the 
like period, rectify any such mistake which has been brought 
to its notice by an assessee: 
Provided that no such rectification shall be made which 
has the effect of enhancmg an assessment or reducing a refund 
unless the assessee has been given a reasonable opportunity 
of being heard in the matter. 
(2) Where any such rectification has the effect of re­
ducing the assessment, the assessing authority shall make any 
refund which may be due to such assessee. 
(3) Where any such rectification has the effect of en­
hancing the assessment or reducing a refund, the assessing 
authority shall serve on the assessee a notice of demand in 
the prescribed form specifying the sum payable; and such 
notice of demand shall be deemed to be issued under section 
10 and the provisiOns of this Act shall apply accordingly. 
16 Revision of building tax when annual value is revised 
by local authority.-(1) Where the annual value of a building 
fixed by a local authority is enhanced or reduced under the 
law govermng that local authority on the ground that the 
annual value ongmally fixed was excessive or low, the build­
ing tax levied under this Act shall be revised by the assessing 
authority m conformity with such enhancement or reduction; 
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Provided that an assessment under sub-section (2) or 
sub-sectiOn (3) of section 6 shall not be revised under this sub­
section. ·l~ d )~ ~-~·i 
(2) The provisions of sections 10, 11, 12, 13, 14 and 15 
shall apply to an order passed by the assessmg authonty under 
sub-sechon (1) as lf it were an order passed by 1t under 
section 9. 
17. Power to take evidence on oath, etc.- The assessing 
authonty, the appellate authonty and the revisional authonty 
shall, for the purpose of th1s Act, have the same powers as 
are vested in a civil court under the Code of Civ1l Procedure, 
1908 (Central Act 5 of 1908), when trying a Slllt, in respect 
of the following matters, namely:-
(a) enforcing the attendance of any person and exa­
mming hlffi on oath or affirmation; 
(b) compelling the production of documents; 
(c) issuing commissions. 
18. Payment of building tax.-Any amount specified as 
payable in a not1ce of demand under section 10, or an order 
under sectwn 11 or section 13 or section 14 shall be paid in 
such number of instalments, w1thin such time, at such place 
and to such person, as may be prescribed, and any assessee 
fa1lmg so to pay shall be deemed to be m default 
19. Mode and time of recovery.-(!) When buildmg tax 
is not paid on the due date, the arrears of the tax shall bear 
mterest at the rate of six per cent per annum from the date 
of default. 
(2) The arrears of building tax and the interest, if 
any, thereon shall be a first charge on the building in respect 
of which it 1s payable, and notwithstanding anything con­
tamed in any other law, the claim for such arrears and mterest 
shall have precedence over the claim for any tax levied by a 
local authority, and such amount shall be recoverable under 
the law for the time bemg in force relating to the recovery 
of arrears of public revenue due on land. 
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20 Refunds.-(!) If any person satisfies the assessing 
authonty that the amount of bu1ldmg tax pa1d by h1m exceed 
the amount with which such person IS properly assessdble 
under this Act, he shall be entitled to a refund of such 
excess 
(2) The appellate authonty m the exercise of Its 
appellate powers or the reviswnal authonty m the exercise 
of Its rev1sional powers, If satisfied to the like effect, shall cause 
a refund to be made by the assessmg authonty of any amount 
found to have been wrongly paid or paid m excess 
21. False statements in declaration.-If any person 
makes a statement m a verificatiOn mentiOned m sectiOn 7 
or sub-sectiOn (2) of sectiOn 11 which Is false and wh1ch he 
either knows or believes to be false or does not believe to be 
true, he shall be deemed to have committed the offence des­
cnbed m section 177 of the Indian Penal Code (Central Act 
45 of 1860) 
22 Failure to furnish return.-(!) ·If any person fails 
Without reasonable cause or excuse ·to furnish m due time 
any return specified m sub-sectiOn (1) or sub-sectiOn (3) of 
5ec1wn 7, the assessing authonty, the appellate authonty or 
the reviswnal authonty may rmpose a penalty which may 
extend to five rupees for every day dunng which the default 
contmues. 
(2) The penalty Imposed under sub-section (1) may 
be recovered m the same manner as arrears of bmldmg tax 
23. Power of inspection.-(1) The assessmg authonty or 
any officer authorised by the assessmg authonty, the appellate 
authonty or the reviswnal authonty .m this behalf may, after 
due notice, at any time between sunrise and sunset, enter any 
bm' dmg for the purpose of collectmg particulars relat1,1g 
'thereto or for takmg measurements of the bmldmg or any 
repairs or Improvements or any constructiOns or addttlons or 
combmatwns and may reqmre the owner of the bmldmg or 
any other person m charge or m occupatiOn of the bmldmg to 
produce for mspectwn any book, register or record kept 
therem and ask for any mformatwn relatmg to the bmldmg 
or the repairs or improvements or the constructions or additions 
or combmatwn, as the case may be, and the owner of the 
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buildmg or other persons in charge or occupatwn shall be• 
bound to afford fac1lities for taking measurements and for such 
inspectwn, and to furnh,h such mformation as is available with 
him. 
(2) Any person who obstructs the assessmg authonty 
or other officer authonsed m the exercrse of the powers con­
ferred on rt or h1m by sub-sect1on <1) shall be pumshable wrth 
imprisonment for a term which may extend to three months, 
or w1th fine whrch may extend to five hundred rupees, or wrth 
both 
24. Prosccutions.-(1) A person shall not be proceeded 
agamst for an offence under sectwn 21 or sect1on 23 except at 
the mstance of such officer as may be authonsed by the Govern­
ment in thrs behalf. 
(2) Before mstrtuting proceedmgs agamst any person 
under sub-sectwn (1), the officer authonsed' under that sub­
sectron shall call upon such person to show cause why proceed­
mgs should not be mst1tuted agamst hrm 
(3) The officer authorised under sub-sectwn (1) may, erther 
before or after the mstltutwn of proceedings, compound any 
n such offence other than an offence under sectron 23 
25. Manner of service of notice.-(1) A notice or reqmsr­
twn under thrs Act may be served on the person therem named, 
erther by post or as 1f rt were a summons rssued by a crvrl court 
und'er the Code of C1vrl Procedure, 1908 (Central Act 5 of 1908). 
(2) Any such notrce or reqmsrtwn may, m the case of a 
firm, Hindu undrvided fam1ly or Ahyasanthana famrly or branch 
or Marumakkathayam tarwad or tavazh1 or a famrly to wh1ch 
the provrswns of the Kerala Nambudm Act, 1958 (27 of 1958), 
apply, be addressed to any member of the firm or to the 
Manager, EJaman or Karanavan, or any adult member of the 
family,· tarwad, tavazhi or branch and, in the case of any other 
association of persons, be addressed to the principal officer 
thereof 
26. Power to make rules.-(1) The Government may, by 
notrficatwn m the Gazette, make rules for carrymg out the pur­
poses of thrs Act. 
(2) In particular, and without prejudrce to the genera­
lity of the foregomg power, such rules may provrde for-
(a) the determination of the capital value of buildings 
and cost of maJor repairs and improvements to the bmldmgs; 
88 
(b) the form of returns under section 7 and the man-' 
her m which they shall be venfied, 
(c) the form of the notice of demand mentwned m 
section 10, 
(d) the mode and manner of payment of bu1ldmg tax, 
(e) the powers and duties of authont1es and officers 
under this Act and the relatiOns of the authontles to each other, 
(f) the conditions of service of the assessmg authonlie::. 
_and appellate authorities; 
(g) the form m wh1ch appeals under this Act shall be 
presented and the manner m which they shall be venfied, 
(h) the form of applicatiOn under section 12 or sectwn 
13 or sectwn 14, 
(1) the form of the notice of demand mentioned m 
sub-section (3) of sectwn 15, 
(J) the manner m which and the authonty to whom 
applicatiOn for refund shall be made and the procedure to be 
followed m respect of such applications, and' 
(k) any other matter which has to be, or may be, 
prescnbed 
(3) Every rule made under this Act shall be laid, as soon 
as may be after 1t IS made, before the Legislative Assembly 
while 1t IS m sesswn for a total penod of fourteen days which 
may be comprised m one sessiOn or in two successive sessiOns, 
and If, before the expiry of the sessiOn m wh1ch 1t Is so la1d, or the 
session immediately following, the Legislative Assembly makes 
any modification in the rule or decides that the rule should not 
be made, the rule shall thereafter have effect only m such modi­
fied form or be of no effect, as the case may be, so however that 
any such modification or annulment shall be without preJUdice 
to the valid1ty of anything previously done under that rule. 
27 Bar of suits etc, in courts.-No suit shall be brought 
in any CIVIl court to set as1de or modify any assessment made 
under this Act and no prosecutiOn, smt or other proceedmg shall 
lie agamst the Government or any authonty or officer for any­
thing in good faith done or mtended to be done under this Act 
28 Computation of period of limitation.-In computing 
the period of limitation prescnbed for any appeal under this 
Act, the date on which the order complamed of was made and 
I 
I 
~) 
( 
h.. -
the time requisite for obtammg a copy of such order shall be 
excluded. 
29. Building tax not to be taken into account in fixing fair 
rent.-For the avoidance of doubt, It is hereby declared that m 
fixmg the fair rent of a bu1ldmg under sectwn 5 of the Kerala 
Bulldmg (Lease and Rent Control) Act, 1965 (2 of 1965), the 
rent control court shall not take mto cons1deratwn the bmldmg 
tax that 1s payable in respect of the bUllding under the provi­
siOns of this Act 
30 Removal of difficulties.-11 any d1fficulty arises in 
givmg effect to the provisiOns of th1s Act, the Government, as 
occas1on may requ1re, may be order do anything not inconsis­
tent w1th the provisions of th1s Act for the purpose of removmg 
the difficulty. 
31. Repeal and saving.-(1) The Kerala Bmldmg Tax 
urdmance, 19i4 (16 Of 1974), IS hereby repealed 
(2) Notw1thstandmg such repeal, anything done or 
1eemed to have been done or any action taken or deemed to 
have been taken under the said Ordmance shall be deemed to 
llave been done or taken under this Act. 
THE SCHEDULE 
(See sectwn 5) 
Rate of building tax 
Capttal value Rate of tax 
1. Where the capital value of a bmldmg is 
Rs. 20,000 or less Nil 
2. Where the capital value of a building 
· exceeds Rs. 20,000-
(a) on the first Rs. 5,000 of such excess 1 per cent 
(b) on the next Rs 25,000 of such excess 2 per cent 
(c) on the next Rs 50,000 of such excess 5 per cent 
(d) on the next Rs 50,000 of such excess 8 per cent 
(e) on the next Rs 50,000 of such excess 10 per cent 
(f) on the balance 15 per cent 

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