Kerala Buildings Tax Act, 1961

No: 19 Dated: Jun, 30 1961

Kerala Buildings Tax Act, 1961

(Act 19 of 1961)

An Act to provide for the levy of a tax on buildings

    Preamble. - Whereas it is expedient to provide for the levy of a tax on building:-

Be it exacted in the Twelfth year of the Republic of India as follows:-

1. Short title, extent and commencement. - (1) This Act may be called the Kerala Buildings Tax Act, 1961.

(2) It extends to the whole of the State of Kerala.

(3) It shall be deemed to have come into force with effect on and from the 2nd day of march, 1961.

2. Definitions. - In this Act, unless the context otherwise requires.

(a) "appellate authority" means the appellate authority appointed by the Government;

(b) "assessee" means a person by whom buildings tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of buildings tax payable by him;

(c) "assessing authority" means the assessing authority appointed by the Government,

(d) "building" means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal, or other maternal, but does not include any portable shelter or any shed constructed principally of mud, bamboos, leaves, grass or thatch or a latrine which is not attached to the main structure;

(e) "floorage" means the area included in the floor of a building, and, where a building has more than one floor, the aggregate area included in all the floors together;

(f) "owner" includes a person who for the time being is receiving or is entitled to receive, the rent of any building whether on his own account or on account of himself and other or an agent, trustee, guardian or receiver for any other person or who should so receive the rent or be entitled to receive it if the building or part therefore were let to a tenant;

(g) "prescribed" means prescribed by rules made under this Act.