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SIT BACK, RELAX  & ENJOY Kerala Bulding Tax Act.1975 T.J Joseph, Staff Trainer. ILDM Please use the enter button to scroll...
rr <ul><li>THE KERALA BUILDING TAX ACT -1975 </li></ul><ul><li>37 SECTIONS </li></ul><ul><li>Presented by. T.J Joseph. </l...
rr <ul><li>THE KERALA BUILDING TAX Plint area Rules-1992 </li></ul><ul><li>16 Rules. </li></ul><ul><li>Forms. </li></ul><u...
Assessment. <ul><li>Assessing authority- Tahsildar. </li></ul><ul><li>Appellate authority- RDO </li></ul><ul><li>Revision ...
Appointed day <ul><li>10-02-1992   </li></ul>
R13 -A,B,C  REGISTERS <ul><li>A-Assessment Register- T.O </li></ul><ul><li>B-Register of Person Assessed Building  Tax. V....
PLINTH AREA. <ul><li>2k.  Plinth Area is the basis for assessment of the building. </li></ul><ul><li>It is the area includ...
6. EXEMPTIONS. <ul><li>Car Porch/Garage.  </li></ul><ul><li>2. Fire Wood Storage room. </li></ul><ul><li>3. Erection for n...
EXEMPTIONS 3.1.a-Government/LSG 3.1.b-Religious/Charitable. 3.1.b-Education. 3.1.b-Factory/W.S Buildings funded by Govt,
<ul><li>Building Tax </li></ul>Role of Building Owner.
Filing of Return by the owner. <ul><li>R-5.  After completion of construction or a major repairing work, the owner of the ...
Filing of Return by the owner. <ul><li>S-7.  If the building owner not filed return suo moto, Tahsildar issues notice in f...
Filing of Return by the owner. <ul><li>S-22.  If the building owner  delays filing of return he/she shall be  liable to be...
<ul><li>Role of </li></ul><ul><li>Village Officer </li></ul>Building Tax
Filing of monthly list by village officer. <ul><li>R-3.  Before 5 th  of every month, the VO  shall furnish the  list of B...
V. O sends report. <ul><li>VO has to collect  periodically the list of buildings to  be assessed with the help of other au...
V. O sends report. <ul><li>VO obtain return from the land owner and furnish it to tahsildar  along with  </li></ul><ul><li...
Village office. <ul><li>He has the responsibility to ensure service of notices and  assessment orders. </li></ul><ul><li>R...
<ul><li>Role of </li></ul><ul><li>TAHSILDAR </li></ul>Building Tax
Taluk  office. <ul><li>Assign Target to Village officers/Charge Officers </li></ul><ul><li>Ensure the achievement of targe...
Notice from tahsildar for hearing  the owner. <ul><li>On receiving the report and return </li></ul><ul><li>A file is gener...
Issue of Assessment order to the owner. <ul><li>After hearing , Tahsildar issues  Assemnt order in  Form   V  and Demand N...
Issue of Assessment order to the owner. <ul><li>After hearing , Tahsildar issues  Assemnt order in  Form   V  and Demand N...
Instalment remittance. <ul><li>If requested by the land owner, Tahsildar may grant instalment facility to the owner  </li>...
Interest <ul><li>Normal Interest </li></ul><ul><li>RR </li></ul><ul><li>Defaulted </li></ul><ul><li>instalment from </li><...
Instalment remittance. <ul><li>If requested the by the land owner, Tahsildar may grant instalment facility to the owner  <...
<ul><li>Appeal </li></ul><ul><li>& </li></ul><ul><li>Revision </li></ul>Building Tax
Appeal/Revision. <ul><li>A dissatisfied assessee can file appeal before the RDO  </li></ul><ul><li>Within 30 days  on rece...
Appeal/Revision. <ul><li>assessee can file Revision before the District Collector against the decision of RDO  </li></ul><...
Appeal/Revision. <ul><li>Assessee can file Revision before Government against the decision of District Collector. </li></u...
<ul><li>Building Tax </li></ul>Barriers
IDENTIFICATION <ul><li>There is no mechanism to identify the assessed/un assesssed buildings in a village. </li></ul><ul><...
IDENTIFICATION <ul><li>Computerisation. </li></ul><ul><li>Alphabetical listing. </li></ul><ul><li>Region wise listing. </l...
Poor Maintenance  <ul><li>Records. </li></ul><ul><li>Files. </li></ul><ul><li>Registers. </li></ul><ul><ul><li>A Charge of...
7. Poor maintenance of Records. <ul><li>Registers. </li></ul><ul><li>Files. </li></ul><ul><li>Stock file/dcb/minutes etc. ...
WEAK Inspection Mechanism. <ul><li>No Inspection. </li></ul><ul><li>Wrong Tools. </li></ul><ul><li>Poor Review. </li></ul>...
Poor Inspection Mechanism. <ul><li>Effort is important,  </li></ul><ul><li>but knowing  where to make an effort  makes all...
. Inspection. <ul><li>No Specific Goals. </li></ul><ul><li>Weak Inspection Mechanism. </li></ul><ul><li>Wrong tools. </li>...
Absence of Team Work. <ul><li>Responsibility is limited to VO. </li></ul><ul><li>Lack of Communication. </li></ul><ul><ul>...
Delay. <ul><li>Booking the case by VO. </li></ul><ul><li>Service  and return of Notices. </li></ul><ul><li>Issue of Assess...
Avoid Delay. <ul><li>To realize the value of ONE YEAR, ask a student who failed his exams... </li></ul><ul><li>To realize ...
Weak Leadership. <ul><li>Supervision. </li></ul><ul><li>Co ordination. </li></ul><ul><li>Support. </li></ul><ul><li>Not wi...
Improving Collection. <ul><li>S-M-A-R-T  Conferences. </li></ul><ul><li>1 Monthly LR Conferences. </li></ul><ul><li>2 Vill...
5. conferences. <ul><li>Conferences should be  SMART </li></ul><ul><li>S -  Specific. </li></ul><ul><li>M -  Measurable. <...
Smart Revenue CONFERENCES S-Specific M-Measurable A-Achievable R-Realistic T-Time Bounded
Improving Collection. <ul><li>S-M-A-R-T  Goals </li></ul><ul><li>1 Long term Target. </li></ul><ul><li>2 Short term Target...
Revenue Collection is a Teamwork. <ul><li>Collectorate- H  D   C </li></ul><ul><li>Taluk.  - H   D   C </li></ul><ul><li>V...
Use the Right Tool <ul><li>1.DCB </li></ul><ul><li>2. Administration Reports. </li></ul><ul><li>11 </li></ul>
DCB <ul><li>The DCB Clerk has  </li></ul><ul><li>a crucial role to play </li></ul><ul><li>1 </li></ul>
. STAY. <ul><li>Court Stay. </li></ul><ul><li>Government stay. </li></ul><ul><li>Appellate stay </li></ul><ul><li>EXTRAMIL...
A,B,C  REGISTERS <ul><li>A-Assessment Register- </li></ul><ul><li>B-Register of Person Assessed Building  Tax. </li></ul><...
Thank you. <ul><li>T.J JOSEPH. </li></ul><ul><li>ADHIKARATHIL. </li></ul><ul><li>S.H  MOUNT P.O </li></ul><ul><li>KOTTAYAM...
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Kerala BuildingTax Act 1975

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  • Dear Sir,
    I am C A Pradeep from Ernakulam.
    Please let me know whether there is any amendmant to KBT Act 1975, after the one in 1992?
    Which are the rates of one time tax prevailing?
    My email id is capradeep8@gmail.com
       Reply 
    Are you sure you want to  Yes  No
    Your message goes here
  • What is your phone number sir ? mine is 9447224520
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Kerala BuildingTax Act 1975

  1. 1. SIT BACK, RELAX & ENJOY Kerala Bulding Tax Act.1975 T.J Joseph, Staff Trainer. ILDM Please use the enter button to scroll through at your own pace.
  2. 2. rr <ul><li>THE KERALA BUILDING TAX ACT -1975 </li></ul><ul><li>37 SECTIONS </li></ul><ul><li>Presented by. T.J Joseph. </li></ul><ul><li>Staff trainer-ILDM&IMG </li></ul>
  3. 3. rr <ul><li>THE KERALA BUILDING TAX Plint area Rules-1992 </li></ul><ul><li>16 Rules. </li></ul><ul><li>Forms. </li></ul><ul><li>3 Registers. </li></ul>
  4. 4. Assessment. <ul><li>Assessing authority- Tahsildar. </li></ul><ul><li>Appellate authority- RDO </li></ul><ul><li>Revision -District Collector </li></ul><ul><li>Government. </li></ul><ul><li>. </li></ul>
  5. 5. Appointed day <ul><li>10-02-1992 </li></ul>
  6. 6. R13 -A,B,C REGISTERS <ul><li>A-Assessment Register- T.O </li></ul><ul><li>B-Register of Person Assessed Building Tax. V.O </li></ul><ul><li>C-List of houses Reported to the Asessing Authority. V.O </li></ul>
  7. 7. PLINTH AREA. <ul><li>2k. Plinth Area is the basis for assessment of the building. </li></ul><ul><li>It is the area included in the floor of the Building or approved plan area. </li></ul><ul><li>Separate slab rate for residential and commercial buildings. </li></ul><ul><li>. </li></ul>
  8. 8. 6. EXEMPTIONS. <ul><li>Car Porch/Garage. </li></ul><ul><li>2. Fire Wood Storage room. </li></ul><ul><li>3. Erection for non residential purpose. </li></ul><ul><li>. </li></ul>
  9. 9. EXEMPTIONS 3.1.a-Government/LSG 3.1.b-Religious/Charitable. 3.1.b-Education. 3.1.b-Factory/W.S Buildings funded by Govt,
  10. 10. <ul><li>Building Tax </li></ul>Role of Building Owner.
  11. 11. Filing of Return by the owner. <ul><li>R-5. After completion of construction or a major repairing work, the owner of the building files return in form-II to the Tahsildar. </li></ul><ul><li>It contains- Address,Nature of the Building, date of completion,plinth area etc…… & </li></ul><ul><li>Declaration of the owner. </li></ul><ul><li>. </li></ul>
  12. 12. Filing of Return by the owner. <ul><li>S-7. If the building owner not filed return suo moto, Tahsildar issues notice in form III directing the land owner to file return within 30 days from the receipt of the notice. </li></ul><ul><li>. </li></ul>
  13. 13. Filing of Return by the owner. <ul><li>S-22. If the building owner delays filing of return he/she shall be liable to be charged with penalty @ Rs 5 per day. </li></ul><ul><li>. </li></ul>
  14. 14. <ul><li>Role of </li></ul><ul><li>Village Officer </li></ul>Building Tax
  15. 15. Filing of monthly list by village officer. <ul><li>R-3. Before 5 th of every month, the VO shall furnish the list of Buildings to be assessed in form-I to the Tahsildar in duplicate </li></ul><ul><li>. </li></ul>
  16. 16. V. O sends report. <ul><li>VO has to collect periodically the list of buildings to be assessed with the help of other authorities. </li></ul><ul><li>. </li></ul>
  17. 17. V. O sends report. <ul><li>VO obtain return from the land owner and furnish it to tahsildar along with </li></ul><ul><li>report, </li></ul><ul><li>sketch and </li></ul><ul><li>plinth area calculation statement . . </li></ul><ul><li>. </li></ul>
  18. 18. Village office. <ul><li>He has the responsibility to ensure service of notices and assessment orders. </li></ul><ul><li>Registers are maintained, </li></ul><ul><li>Served copies are returned, </li></ul><ul><li>Collection of Tax. </li></ul>
  19. 19. <ul><li>Role of </li></ul><ul><li>TAHSILDAR </li></ul>Building Tax
  20. 20. Taluk office. <ul><li>Assign Target to Village officers/Charge Officers </li></ul><ul><li>Ensure the achievement of target during the Review Meeting. </li></ul><ul><li>Notice/Hearing/Assessment/Collection </li></ul><ul><li>Inspection-----Office/Field </li></ul>
  21. 21. Notice from tahsildar for hearing the owner. <ul><li>On receiving the report and return </li></ul><ul><li>A file is generated in the Taluk Office and a Notice in Form IV is issued to the Building owner directing him to appear for a hearing. </li></ul><ul><li>. </li></ul>
  22. 22. Issue of Assessment order to the owner. <ul><li>After hearing , Tahsildar issues Assemnt order in Form V and Demand Notice in form VI to the owner directing him to pay the tax to the VO. </li></ul><ul><li>. </li></ul>
  23. 23. Issue of Assessment order to the owner. <ul><li>After hearing , Tahsildar issues Assemnt order in Form V and Demand Notice in form VI to the owner directing him to pay the tax to the VO. </li></ul><ul><li>. </li></ul>
  24. 24. Instalment remittance. <ul><li>If requested by the land owner, Tahsildar may grant instalment facility to the owner </li></ul><ul><li>Upto 4 Quarterly instalments’’’ </li></ul><ul><li>. </li></ul>
  25. 25. Interest <ul><li>Normal Interest </li></ul><ul><li>RR </li></ul><ul><li>Defaulted </li></ul><ul><li>instalment from </li></ul><ul><li>Govt. </li></ul>6% 18% 12%
  26. 26. Instalment remittance. <ul><li>If requested the by the land owner, Tahsildar may grant instalment facility to the owner </li></ul><ul><li>Upto 4 Quarterly instalments’’’ </li></ul><ul><li>. </li></ul>
  27. 27. <ul><li>Appeal </li></ul><ul><li>& </li></ul><ul><li>Revision </li></ul>Building Tax
  28. 28. Appeal/Revision. <ul><li>A dissatisfied assessee can file appeal before the RDO </li></ul><ul><li>Within 30 days on receipt of the order. </li></ul><ul><li>Appeal should be in form –VII. </li></ul><ul><li>Appeal will be accepted if the building owner remitted 25% of the tax assessed. </li></ul><ul><li>. </li></ul>
  29. 29. Appeal/Revision. <ul><li>assessee can file Revision before the District Collector against the decision of RDO </li></ul><ul><li>Within 30 days on receipt of the order. </li></ul><ul><li>REVISION will be accepted if the building owner remitted 50% of the tax assessed. </li></ul><ul><li>. </li></ul>
  30. 30. Appeal/Revision. <ul><li>Assessee can file Revision before Government against the decision of District Collector. </li></ul><ul><li>. </li></ul>
  31. 31. <ul><li>Building Tax </li></ul>Barriers
  32. 32. IDENTIFICATION <ul><li>There is no mechanism to identify the assessed/un assesssed buildings in a village. </li></ul><ul><li>The burden of proof is vested upon the owner of the building. </li></ul>Barrier 1
  33. 33. IDENTIFICATION <ul><li>Computerisation. </li></ul><ul><li>Alphabetical listing. </li></ul><ul><li>Region wise listing. </li></ul>Barrier 1
  34. 34. Poor Maintenance <ul><li>Records. </li></ul><ul><li>Files. </li></ul><ul><li>Registers. </li></ul><ul><ul><li>A Charge officer/DT has a specific role to play. </li></ul></ul>Barrier 2
  35. 35. 7. Poor maintenance of Records. <ul><li>Registers. </li></ul><ul><li>Files. </li></ul><ul><li>Stock file/dcb/minutes etc. </li></ul><ul><li>1 </li></ul>C Register. B register A Register
  36. 36. WEAK Inspection Mechanism. <ul><li>No Inspection. </li></ul><ul><li>Wrong Tools. </li></ul><ul><li>Poor Review. </li></ul><ul><ul><li>A Charge officer/DT has a specific role to play. </li></ul></ul>Barrier 3
  37. 37. Poor Inspection Mechanism. <ul><li>Effort is important, </li></ul><ul><li>but knowing where to make an effort makes all the difference! </li></ul>Barrier 4
  38. 38. . Inspection. <ul><li>No Specific Goals. </li></ul><ul><li>Weak Inspection Mechanism. </li></ul><ul><li>Wrong tools. </li></ul><ul><li>Poor follow up action. </li></ul><ul><li>5. Lack of Team work. </li></ul>
  39. 39. Absence of Team Work. <ul><li>Responsibility is limited to VO. </li></ul><ul><li>Lack of Communication. </li></ul><ul><ul><li>A Charge officer/DT has a specific role to play. </li></ul></ul>Barrier 5
  40. 40. Delay. <ul><li>Booking the case by VO. </li></ul><ul><li>Service and return of Notices. </li></ul><ul><li>Issue of Assessment order </li></ul><ul><li>Vacating the stay. </li></ul><ul><li>Collection. </li></ul>Barrier 6
  41. 41. Avoid Delay. <ul><li>To realize the value of ONE YEAR, ask a student who failed his exams... </li></ul><ul><li>To realize the value of ONE MONTH, ask a mother who gave birth to a premature baby... To realize the value of ONE WEEK, ask the editor of a weekly newspaper... To realize the value of ONE DAY, ask a daily wage laborer... To realize the value of ONE HOUR, ask the lovers who are waiting to meet... To realize the value of ONE MINUTE, ask a person who missed the train... To realize the value of ONE SECOND, ask a person who just avoided an accident... To realize the value of ONE MILLISECOND, ask the person who won a silver medal in the Olympics... Treasure every moment that you have!! YESTERDAY is history. TOMORROW is a mystery. TODAY is a gift. That's why it's called the PRESENT!!   </li></ul>
  42. 42. Weak Leadership. <ul><li>Supervision. </li></ul><ul><li>Co ordination. </li></ul><ul><li>Support. </li></ul><ul><li>Not willing to </li></ul><ul><li>accept </li></ul><ul><li>responsibilities. </li></ul><ul><li>1 </li></ul>Barrier 7
  43. 43. Improving Collection. <ul><li>S-M-A-R-T Conferences. </li></ul><ul><li>1 Monthly LR Conferences. </li></ul><ul><li>2 Village Conferences. </li></ul>
  44. 44. 5. conferences. <ul><li>Conferences should be SMART </li></ul><ul><li>S - Specific. </li></ul><ul><li>M - Measurable. </li></ul><ul><li>A - Achievable. </li></ul><ul><li>R - Realistic. </li></ul><ul><li>T - Time bound. </li></ul><ul><li>………… ensure continuous follow up action . </li></ul><ul><li>1 </li></ul>
  45. 45. Smart Revenue CONFERENCES S-Specific M-Measurable A-Achievable R-Realistic T-Time Bounded
  46. 46. Improving Collection. <ul><li>S-M-A-R-T Goals </li></ul><ul><li>1 Long term Target. </li></ul><ul><li>2 Short term Target. </li></ul>
  47. 47. Revenue Collection is a Teamwork. <ul><li>Collectorate- H D C </li></ul><ul><li>Taluk. - H D C </li></ul><ul><li>Village- - H H H </li></ul><ul><li>Telephone is </li></ul><ul><li>the most </li></ul><ul><li>Powerful tool. </li></ul><ul><li>1 </li></ul>
  48. 48. Use the Right Tool <ul><li>1.DCB </li></ul><ul><li>2. Administration Reports. </li></ul><ul><li>11 </li></ul>
  49. 49. DCB <ul><li>The DCB Clerk has </li></ul><ul><li>a crucial role to play </li></ul><ul><li>1 </li></ul>
  50. 50. . STAY. <ul><li>Court Stay. </li></ul><ul><li>Government stay. </li></ul><ul><li>Appellate stay </li></ul><ul><li>EXTRAMILE </li></ul><ul><li>1 </li></ul>
  51. 51. A,B,C REGISTERS <ul><li>A-Assessment Register- </li></ul><ul><li>B-Register of Person Assessed Building Tax. </li></ul><ul><li>C-List of houses Reported to the Asessing Authority </li></ul>
  52. 52. Thank you. <ul><li>T.J JOSEPH. </li></ul><ul><li>ADHIKARATHIL. </li></ul><ul><li>S.H MOUNT P.O </li></ul><ul><li>KOTTAYAM. </li></ul><ul><li>Pin-686 006 </li></ul><ul><li>MOB-9447464502 </li></ul>

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