kerala building tax 1975

1. SHANAVASCHITHARA
(TALUKOFFICE
NEDUMANGADU)

2. tIcf sI«nS nIpXn nb-ahpw N«-§fpw
1975þse tIcf sI«nS nIpXn nba {]Imcw 1.4.1973 v tijw ]Wn ]qÀ¯n-bm-
¡n-bn-«p-ÅtXm Iq«nt¨À¡-ep-IÄ S-¯n-btXm Bb sI«n-S-¯nv sI«nS
nIpXn HSp-t¡-­XmWv. ne-hn sI«n-S-¯nsâ Xd hnkvXoÀ®w ASn-Øm--
s¸-Sp-¯n-bmWv nIpXn nÀ®-bn-t¡-­-Xv. CXnv th­n hntÃPv B^o-kÀ
t^mdw 1 X¿m-dm¡n sI«nS nIpXn Npa-¯m-hp¶ sI«n-S-§-fpsS enÌv klnXw
Xl-koÂZmÀ¡v kaÀ¸n-t¡-­-Xm-Wv. tIcf sI«nS nIpXn ¹n´v Gcnb
dqÄkv 3 {]Imcw Hcn-¡Â sI«nS nIpXn nÀ®-bn¨ sI«n-S-¯nv ho­pw Iq«n-
t¨À¡-ep-IÄ/A[nI nÀ½mWw S-¯p-I-bm-sW-¦n tIcf sI«nS nIpXn
nbaw 1975 5(3) hIp¸p {]Imcw Xd hnkvXoÀ®w Ap-k-cn¨v IpXn nÀ®-bn-
¡m-hp-¶-Xm-Wv.
sI.-_n.än BIvSv 1975 sk£³ 7(1) {]Imcw sI«nSw ]Wn ]qÀ¯n-bm-bmÂ
sI«nS DSa nÝnX t^md-¯n (t^mdw w.II) nÀ±njvS Ime-b-f-hn (2
amk-¯n-p-ÅnÂ) Xt±i kzbw-`-cW Øm]--¯nsâ AwKo-Im-c-¯-t¯m-Sp-Iq-Sn-
bpÅ sI«n-S-¯nsâ ¹m³ klnXw sI«nS nIpXn nÀ®b DtZym-K-Øs (X-
l-koÂZmÀ) Adn-bn-t¡-­-Xm-Wv.
tIcf sI«nS nIpXn nbaw 1975-5(F) hIp¸p {]Imcw 278.7 N.-ao. IqS-XÂ
hnkvXoÀ®-ap-ÅXpw 1.4.1999-v tijw nÀ½mWw ]qÀ¯n-bm-b-Xp-amb KmÀln-Im-
h-iy-¯n-p-]-tbm-Kn-¡p¶ sI«n-S-§Ä¡v FÃm hÀjhpw 4000 cq] hoXw BUw-
_c nIpXn CuSm-t¡-­-Xm-Wv. tIcf ^nm³kv BIvSv 2014 {]Imcw 1.4.2014
apX Sn XpI 4000/þ Bbn DbÀ¯n-bn-«p-­v. 1.4.1999 v ap¼v ]Wn Ign-¸n¨ Hcp
sI«n-S-t¯mSv AXnv tijw Iq«n-t¨À¡-ep-IÄ S-¯p-I-bm-sW-¦n BUw-_c
nIpXn nÝ-bn-¡p-¶-Xnv 1.4.1999 v ap¼v ]Wn Ign-¸n¨ sI«nS `mK-¯nsâ Xd
hnkvXoÀ®w DÄs¸sS sI«n-S-¯nsâ BsI Xd hnkvXoÀ®w IW-¡m-t¡-­-
Xm-Wv. C§s IW-¡m-¡p¶ Xd hnkvXoÀ®w 278.7 N.-ao.- F¶ ]cn[n Ihn-bp-
I-bm-sW-¦n B sI«n-S-¯nv tIcf sI«nS nIpXn nbaw 1975 sk£³ 5(F)

3. {]mIcw BUw-_c nIpXn CuSm-t¡-­-Xm-Wv. (K-h¬saâv kÀ¡p-eÀ
w.47200/Fkv kn2/09/dhyq XobXn 15.2.2013)
Cu AIvSv {]Imcw e£zdn SmIvkv ap³Iq-d-mbn amÀ¨v amkw 31þv ap¼v FÃm
hÀjhpw AS-bvt¡-­-Xm-Wv. (sk-£³ 5 F)
sI«nS nIp-Xn-bn n¶v Xmsg-¸-d-bp¶ sI«n-S-§sf Hgn-hm-¡n-bn-«p-­v.
aX-]-c-amb Bh-iy-¯nv D]-tbm-Kn¡p¶ sI«n-S-§sf Hgnhm-¡n-bn-«p-­v. (sk-£³
3(1) (b)
[À½tam hnZym-`ym-k-]-ctam Bb Bh-iy-¯nv D]-tbm-Kn-¡p¶ sI«n-S-§Ä. (sk-
£³ 3 (1) (b)
^mIvS-dn-Itfm sXmgn ime-Itfm Bbn D]-tbm-Kn-¡p¶ sI«n-S-§Ä
kwØm Kh¬saântâtbm tI{µ Kh¬saân-tâtbm GsX-¦nepw Xt±i kzbw-`-
cW Øm]--§-fpsS hI sI«n-S-§Ä
Xma-k-¯n-pÅ sI«n-S-¯n-tmSv _Ô-s¸«v I¶p-Im-en-Isf sI«m³ D]-tbm-Kn-¡p¶
sXmgp¯v Irjn D]-I-c-W-§Ä kq£n-¡p¶ apdnbpw Sn nb-a-¯nse hIp¸v 5(5)
{]Imcw hmk-Kr-l-¯nsâ ]cn-[n-bn hcp-¶nÃ
ImÀ t]mÀ¨nsâ ¹nâv Gcnb Sn b-a-¯nse 5 (5) {]Imcw Hgn-hm-¡n-«p-­v.-F-¶mÂ
hmk-Kr-l-¯n-e-Ãm¯ sI«n-S-¯n-tmSv Ap-_-Ô-am-bn-«pÅ ImÀt]mÀ¨v Hgn-hm-¡n-bn-
«p-­v.
hnd-Ip-]p-csb sI«nS nIpXn nÀ®-bn-¡p-¶-Xn n¶v Hgn-hm-¡n-bn-«p-­v.
Xma-km-h-iy-¯n-p-]-tbm-Kn-¡p¶ tIm¬{Io-äv sI«n-S-¯nsâ apI-fn-ep-Å ta¡qc
AS¨v Npacv CÃmsX DÅ-Xm-sW-¦n Gcnb IW-¡m-¡p-¶-Xn Iqt«-­-Xn-Ã. (K-
h¬saâv kÀ¡p-eÀ 10418/Fkv kn3/08/BÀ.-Un. XobXn 5.3.2009)
nÀ½mW sNehv Ipdª coXn-bn-ep-Å-Xm-sW¶v nÀ½nXn tI{µ tcnt«m nÀ½nXn
tI{µw AwKo-I-cn¨ ¹m³ {]Im-ctam sI«nSw nÀ½n-¨m 12.5% nIpXn Ipdhp sNt¿-
­-Xm-Ip-¶p.
t]mfn lukv ]uÄ{Sn lukv, Imän ^mw, ]nKv ^mw Ch hn¸-bv¡ AÃm-¯Xv
F¦n sI«nS nIpXn Icw HSp-¡p-¶-Xn n¶v Hgn-hm-¡p-¶-Xm-Wv. (sI.-_n.-än, BIvSv
3 (1) (_n).
sI«nS nIp-Xn-bn n¶pw Hgn-hm-¡p-¶Xv kw_-Ôn¨v XÀ¡-apÅ tIkp-I-fnÂ
Xocp-amw ssIs¡m-Åp-¶-Xn-pÅ A[n-Imcw Kh¬saân am{Xw £n-]vX-am-
Wv.

4. sI«nS DSa sk£³ 7(1) {]Imcw kzta-[bm dnt«¬ kaÀ¸n-¨n-Ãm-sb-¦nÂ
sk£³ 7(3) {]Imcw sI«nS DS-a-tbmSv dnt«¬ kaÀ¸n-¡m³ Bh-iy-s¸-«p-
sIm­v t^mdw III tm«okv ÂtI-­Xpw (sI-«nS nIpXn nÀ®-bn-¡p¶
A[n-Im-cn-bn n¶pw) IIIþmw ¼À ^md-¯n-epÅ tm«okv In«n 30 Znh-k-
¯n-Iw sI«nS DSa IIþmw ¼À ^md-¯n dnt«¬ Xl-koÂZmÀ¡p kaÀ¸n-
¡m³ _m²y-Ø-m-Wv. hyà-amb Imc-W-§Ä CÃmsX sI«nS DSa dnt«¬
^b sN¿m³ hogvN hcp-¯n-bm sk£³ 22 {]Imcw sI«nS nÀ®b
DtZym-K-Øv/A¸-teäv AtXm-dn-än¡v Znhkw 5/þ cq] {]Imcw ]ng Npa-¯m-hp-
¶-Xm-Wv.
sI«nS nÀ®b DtZym-K-س, sI«nS DSa kaÀ¸n¨ dnt«Wn Xr]vX--Ãm-sb-
¦n sI«nS DS-abv¡v nÝnX Xob-Xn-bn _Ô-s¸« tcJ-I-fp-ambn lmP-cm-
¡m³ t^mdw ¼À IV tm«okv ÂIp-¶p. (sk-£³ 9(2), 9(4)
sI«nS DS-asb tcn tI«-tijw sI«nS nÀ®b DtZym-K-س Atz-j-W-
§Ä¡pw, ]cn-tim-[-bv¡pw tijw t^mdw ¼À V  sI«nS nIpXn nÀ®-
bn¨v D¯-chpw t^mdw VI Â Unamâv tm«okpw sI«nS DS-abv¡v ÂIp-¶p.
(dqÄ 9(1) & (10)
sI«nS nIpXn nbaw 11---mw hIp¸p {]Imcw dhyq Unhn-j-WÂ B^o-k-dmWv
A¸o A[n-Im-cn. nIpXn nP-s¸-Sp-¯nb D¯-cthm Sn D¯-chv {]Im-c-ap-ff
Unamâv tm«otkm ssI¸än 30 Znh-k-¯n-Iw A¸o ^b sNt¿-­-Xm-Wv.
30 Znhkw Ignªv ^b sN¿p¶ A¸o aXn-bmb ImcWw sIm­mWv
Xmakw h¶Xv F¶v A¸o A[n-Im-cnbv¡v t_m²y-am-bm AXv ^b-enÂ
kzoI-cn-¡m-hp-¶-Xm-Wv. F¶m A§s kw`-hn-¡p¶ Ime-b-fhv bmsXmcp
Imc-W-h-imhpw 6 amk-¯n IqSp-X-em-Im³ ]mSn-Ãm-¯-Xm-Wv. Hcp KUp AShp
hcp-¯nb tijw thWw A¸o lÀPn ÂIp-hm³.
sk£³ 13 {]Imcw A¸o A[n-Im-cn-bpsS D¯-c-hn-s-Xn-cmbn PnÃm If-
IvSdpw sk£³ 14 {]Imcw PnÃm If-IvS-dpsS kzta-[-bm-bp-ff dnhn-j³ D¯-c-
hn-s-Xn-cmbn kÀ¡mcpw dnhn-j³ A[n-Im-cn-I-fm-Wv. sk£³ 13 {]Im-c-ap-ff
dnhn-j³ s]äo-j³ kaÀ¸n-¡p-¶-Xnv sI«nS nIpXn XpI-bpsS 50% AS-bvt¡-
­-Xm-Wv. sI«nS nIpXn/e£zdn SmIvkv CuSm-¡m³ Xma-kn-¡p¶ tIkp-I-fnÂ
6% ]en-ibpw kÀ¡m-cn n¶pw XhW D¯-c-hp-IÄ, k¼m-Zn-¨n-«p-ff tIkp-I-
fn IrXyka-b¯v XpI hkq-em-¡m³ hogvN hcp-¯n-bm Ap-h-Zn¨ XhW

5. hyhØ d±m-¡p-¶-Xm-Wv. IpSn-ÈnI XpIbv¡v 18% ]en-ibpw CuSm-t¡-­-Xm-Wv.
dhyq dn¡-hdn tIkp-I-fn If-£³ NmÀÖv CuSm-t¡-­-Xn-Ã. (sk-£³
18&19, dqÄ 13). sI«nS nIp-Xn-bp-ambn _Ô-s¸«v Xmsg-¸-d-bp¶ cPn-Ì-dp-IÄ
kq£n-t¡-­-Xm-Wv.
Form A sI«nS nIpXn nÀ®-b-hp-ambn _Ô-s¸« cPn-ÌÀ Xmeq¡v B^o-knÂ
kq£n-t¡-­-Xm-Wv.
Form B sI«nS nIpXn nÀ®-bn¨ hyàn-I-fpsS hnh-c-§Ä AS-§nb cPn-ÌÀ
hntÃPv B^o-kn kq£n-t¡-­-Xm-Wv.
Form C sI«nS nÀ®b DtZym-K-Øv dnt¸mÀ«v sNbvXn-«p-ff sI«n-S-§-fpsS hnh-c§-f-
S-§nb cPn-ÌÀ hntÃPv B^o-kÀ kq£n-t¡-­-Xm-Wv.
Form D e£zdn SmIvkv cPn-ÌÀ hntÃPv B^o-knepw Xmeq¡v B^o-knepw kq£n-
t¡-­-Xm-Wv.
A¸o cPn-ÌÀ: BÀ.-Un.H. B^okv
dnhn-j³ cPn-ÌÀ : If-Ivt{Säv
19.07.2011 v tijw nÀ½mWw ]qÀ¯n-bmb 4000 kvIzbÀ ^oäv IqSp-XÂ
hnkvXoÀ®ap-ff KmÀlnI Bh-iy-¯nv D]-tbm-Kn-¡p¶ sI«nS nIpXn XpI-
bpsS 2% luknwKv t{]mPIvSv sk£³ 11) s]mXp-ta-Je Øm]--§-fpsS sI«n-
S-§-sf sI«nS nIpXn IW-¡m-¡p-¶-Xn n¶pw Hgn-hm-¡n-bn-«n-Ãm-¯-Xm-Wv.
(DZm:KSFE, KSEB, KFC, KSHB, KNA etc.) tIcf sI«nS nIpXn nbaw 1975
2(e) hIp-¸nsâ 2þmw hni-Zo-I-cW {]Imcw Hcp sI«n-S-¯n hnhn[ A¸mÀ«p-
saâp-Itfm ^vfmtäm Ds­-¦n Sn A¸mÀ«p-saâp-I-fp-sStbm ^vfmäp-I-fp-tStbm
DS-a-Øm-h-Imiw hnhn[ hyàn-I-fpsS t]cn Bbn-cn-¡p-Ibpw Sn sI«n-S-
¯nsâ nÀ½mW sNehv Sn hyàn-IÄ kwbp-à-ambn hln-¡p-Itbm sNbvXn-
«p-s­-¦n ^vfmäp-I-fp-tSbpw/A¸mÀ«p-saâp-I-tfbpw {]tXyI bqWn-ämbn IW-
¡m¡n Hmtcm ^vfmäv/A¸mÀ«vsaâv DS-a-Ø-cp-sSbpw t]cn {]tXy-I-ambn
nIpXn IW-¡m-t¡-­-Xm-Wv.

6. sI«nS nIpXn nc¡v ]pXp-¡n-bXv NphsS tNÀ¡p-¶p. (1.4.2014-v tijw nÀ½mWw
]qÀ¯n-bmb sI«n-S-§Ä¡v)
]pXn-¡nb sI«nS nIpXn nc¡v (K-käv tm«n-^n-t¡-j³ w. 2500/leg, F2/2014/tem.
XobXn 23.7.2014)
Xam-k-¯n-pÅ sI«n-S-§Ä
1. XdhnkvXo˨w 2. {Kma
3. ]©m-b¯v
4. kvs]jyÂ
t{KUv/{Kma]
©m-
b¯v/ap³kn-
¸m-enän
5. tImÀ¸-td-
j³
6. 100 N.-ao-äÀ hsc 7. kuPyw 8. kuPyw 9. kuPyw
10. 100 N.-ao-ädnv
11. apI-fnÂ
12. 1500 13. 2700 14. 4050
15. 150 N.-ao-äÀ hsc 16. 17. 18.
19. 150 N.-ao-ädnv
20. apI-fn 200
N.aoäÀ hsc
21. 3000 22. 5400 23. 8100
24. 200 N.-ao-ädnv
25. apI-fn 250
N.aoäÀ hsc
26. 6000 27. 10800 28. 16200
29. 250 N.-ao-ä-dnv apI-
fnÂ
30. 6000 +
31. A[n-I-apÅ
32. Htcm 10 N.
33. aoä-dnpw
1200/þcq]m
hoXw
34. 10500+
35. A[n-I-apÅ
36. Htcm 10 N.
37. aoä-dnpw
2400/þcq]m
hoXw
38. 15200+
39. A[n-I-apÅ
40. Htcm 10 N.
41. aoä-dnpw
3000/þcq]m
hoXw
aäp -sI-«n-S-§Ä
42. XdhnkvXo˨w
43. {Kma
44. ]©m-b¯v
45. kvs]jyÂ
t{KUv/{Kma
]©m-
b¯v/ap³kn-
¸m-enän
46. tImÀ¸-td-
j³
47. 50 N.-ao-äÀ hsc 48. kuPyw 49. kuPyw 50. kuPyw

7. 51. 100 N.-ao-ädnv apI-
fn 75 N. aoäÀ
hsc
52. 1500 53. 3000 54. 6000
55. 75 N.-ao-ädnv apI-
fn 100 N. aoäÀ
hsc
56. 2250 57. 4500 58. 9000
59. 100 N.-ao-ädnv apI-
fn 150 N. aoäÀ
hsc
60. 4500 61. 9000
62. 18000
63. 150 N.-ao-ädnv apI-
fn 200 N. aoäÀ
hsc
64. 9000 65. 18000 66. 36000
67. 200 N.-ao-ädnv apI-
fn 250 N. aoäÀ
hsc
68. 18000 69. 36000 70. 54000
71. 250 N.-ao-ä-dnv apI-
fnÂ
72. 18000+
73. A[n-I-apÅ
74. Htcm 10 N.
75. aoä-dnpw
1800/þcq]m
hoXw
76. 36000+
77. A[n-I-apÅ
78. Htcm 10 N.
79. aoä-dnpw
3600/þcq]m
hoXw
80. 54000+
81. A[n-I-apÅ
82. Htcm 10 N.
83. aoä-dnpw
4500/þcq]m
hoXw