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Kerala Building Tax Act.1975
SMART training series for Prospective Tahsildars.
T. James Joseph
Every Next level Demands
a new version of you.
 Learn.
 Unlearn.
 Relearn.
How you manage people, process & Technology
defines success.
Re skilling
Up skilling.
New skilling.
S-M-A-R-T administration.
 S- Specific.
 M- Measurable.
 A- Achievable.
 R- Relevant.
 T- Timebounded.
Factors affecting smartness. 6 Ds
1. DECISIONS
2. DELEGATION.
3. DOCUMENTS quality.
4. DATA.
5. DIAS performance.
6. DELAY avoidance.
Building Tax .
1. Kerala Building Tax Rules - 1974
2. Kerala Building Tax Act - 1975
3. Kerala Building Tax (Plinth Area) Rules – 1992
4. Kerala Finance act 1996 - 15% additional tax for flats.
5. Kerala Finance Act - 2011 -
6. Kerala Finance Act - 2013
James Joseph
Adhikarathil
GENERAL FEATURES.
1. It is a one time tax.
2. Assessment is based on Plinth area.
3. Slab system for fixing the Tax.
4. 2 categories of buildings Residential /Other Buildings.
5. If the Plinth area of RB exceeds 278.7Sq.m, Annual Additional
tax to be paid.
6. Online system for assessment and payment.
7. LSG should co operate.
8. Exemption for building portions only for RB. ( Tahsildar can
exempt )
9. Exemption for OB – power vested with govt.
10. Provision for correction/appeal and revision.
James Joseph
Adhikarathil
Assessment.
1. Tahsildar is the authority.
2. Assessment based on Return and Report.
3. Separate Methods for RB/OB/MB/Extensions/Flats.
4. Service of notices essential.
5. Provision for hearing.
6. Provision for Instalments.
7. Exemption for Government/ Lsg Buildings.
8. Exemptions for building portions of RB.
9. Exemptions for OB for special purpose.
10. Provision for correction/appeal and revision.
James Joseph
Adhikarathil
Exemptions.
Building portions of Residential building.
1. Out side latrines.
2. All call porches .
3. Garages/ Agri tool- fire wood storage space.
4. Open tress.
Other buildings.
1. Religious.
2. Charitable.
3. Educational.
4. Factories.
5. Cattle/pig/chicken farms for non residential purpose.
James Joseph
Adhikarathil
Increases/reductions/interests.
Increases
1. Housing project cess 2% for more than 4000 sq ft RB.
2. 15% increase for flats.
3. 6% interest for defaulted payment.
4. 12% penal interest for misuse of exemptions.
5. 18% interest for instalments sanctioned by Govt.
REDUCTIONS.
1. 12.5% for building constructed with approved plan of
govt.approved agency.
2. 50 % for buildings satisfying 3 conditions.
3. 20% for bulk remittance of LT (5 years or more)
James Joseph
Adhikarathil
Appeal / Revision / Corrections.
1. Appeal to RDO within 30 days in form10 by remitting 25%
2. Revision wihin 30 days to Dist. Collr. by remitting 50 %
3. Tahsildar/ RDO / Collector can correct any mistake
apparent from records within 3 years.
4. Hearing must be conducted in all cases.
5. Tahsildar is the authority for reassessment of LT.
James Joseph
Adhikarathil
10 steps to EFFICIENT REVENUE COLLECTION.
1. Well defined Goals.
2. Accurate information.
3. Proper delegation.
4. Team work.
5. Educate the customer.
6. Effective Hearing.
7. Speaking orders.
8. Conferences .
9. Reconciliation.
10.Recognition and Rewards.
Smart Hearing.
1. 7 days notice.
2. Specific reason for hearing should be stated in the notice.
3. One request to postpone may be considered.
4. Permission to appear authorised representative.
5. Essential parties only.
6. Hearing in the right time.
7. Hearing may be delegated.
8. Mozhi in the hand writing of the authority.
9. Collection of evidences.
10. Probing questions.
Smart conference.
1. SPECIF AGENDA.
2. Notice should bear agenda.
3. Conference in the right time.
4. Proper delegation.
5. Disciplined atmosphere.
6. Only essential personnel on the dias.
7. No diversion from agenda.
8. Review of the minutes in the previous meeting.
9. Collecting statements and reports.
10. OBTAIN FEED BACK
11. Giving instruction.
12. Summarisation.
13. Minutes within 48 hours.
Smart PROCEEDINGS.
1. Subject.
2. Chronological Referencing.
3. Analysis of the complaint/ request/ subject.
4. ANALYSIS OF THE REPORTS AND EVIDENCES.
5. Legal viability.
6. Findings.
7. ORDER.
3 important dates.
1. 01-04-1973 – Building constructed after this date should
be assessed.
2. 10-02-1992 – Buildings constructed after this date should
be assessed based on Plint Area.
3. 01-04-1999 - Luxury tax for residential building
>3000sq.ft
James Joseph
Adhikarathil
Assessment of KBT is based on Plinth
area..01/04/1973
 Residential.
 Other buildings.
 Mixed.
 Flats.
 Extensions.
 Exemptions.
S.2.e - BUILDING
“building” means a house, out-house, garage, or any
other structure, or part thereof, whether of
masonry, bricks, wood, metal or other material, 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
S.2.k. Plinth are is Floor area.
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
Eligible date of assessment .
 Date of completion or
 Date of Residence whichever is earlier.
The building owner should file return in form II
Thasildar within 2 months after completion.
Otherwise tahsildar may issue notice in form III to the
Building owner to file return.
REGISTER.
 A- register of assessment - Taluk office
 B- register of assessees - Village Office.
 C- register of reported cases- village Office.
 D- Register of Luxury tax cases. – Village Office.
 Annexure 12- VOM – Register of buildings having
possibility of extention.
Authority.
 Assessment – Tahsildar.
 Appeal – RDO
 Revision- District Collector./Government.
 Exemption- Government.
 LT reassessment - Tahsildar
 Reporting.
 Communication. Village Officer.
 Collection.
10 types of Exempted buildings. S.3.
1. Portable shelter or any shed constructed principally of mud,
bamboos, leaves, grass/ thatch/ a latrine which is not attached
to the main building.
2. Residential building having plinth area less than 100 sq.M
3. Other buildings having plinth area less than 50 sq M
4. Government Buildings.
5. LSG Buildings.
6. Religious & Charitable institutions.
7. Factories . ( should have all licenses.) & Workshops.
8. Building constructed with govt.grant. >25%
9. Educational institutions.
10. Cattle/pig/chicken farm not for commercial purpose.
Assessing authority have no power for exemption.
Misuse of exemption invite assessment with interest@12% from the
date of construction.
Exempted portion of residential buildings.
1. All car porches.
2. Garages.
3. Fire wood storage.
4. Outside Toilet.
5. Uncovered Terrace.
6. Steps.
Remember- Exemption is only
for residential buildings.
Assessment of extentions .
1. If the old building portion is constructed before
01/04/1973, area of extension alone need not be assessed.
2. If the area of old building portion is constructed after
01/04/1973, total building area should be assessed and tax
if any realised for the old building portion to be deducted
from the total assessed amount.
Special situations …
1. Rental residential buildings may be treated as Residential buiding.
2. Home stays may be treated as other buildings.
3. Exemption of additional parts only for residential buildings.
4. Administrative blocks of educational buildings/ factories can be
assessed.
5. No collection charge in RR cases. Rate of interest is 6%
6. Buildings constructed as per the plan of Govt agencies will invite
12.5% reduction in building tax.
7. Buildings constructed in wrong category of land is also to be
assessed.
8. No exemptions for buildings constructed for tourism purpose.
9. No exemption for buildings licensed with SSI regn.
Exempted buildings. S.3.
Government is the authority to exempt and
Educational institutions-
1. Administrative office should be assessed.
2. Hostel for exclusive use of students of the institution
need not be assessed.
3. Convent buildings need not be assessed.
4. Auditorium / Hostels generating income from outer
sources should be assessed.
Role of LSG.
1. User name and Id for village officer is available on request.
List of cases eligible for assessment is available – use the
information to prepare form I.
1. Property tax in LSG can be realised only on production of receipt of
Luxury Tax.
Luxury Tax
1. Buildings constructed /extension work done after 01/04/ 99.
2. Must have plinth area greater than 3000 sq ft- ( 287.7 sq mtr)
3. 5 Slabs-
4. Tahsildar can consider request for reassessment.
5. Must be realised in advance.
6. 20% rebate for bulk remittance for 5 years – increase will not be
affected.
7. Assessment only for residential buildings.
8. Request for reassessment – Dhananischaya adharam- govt. approval
is required.
9. 6% interest for defaulted payment .
LUXURY TAX. 01/04/99
 Slab 1. 287.4 sq m – 464.50 ---- Rs.5000
 Slab 2. 464.51sq m – 696.75--- -- Rs.7500
 Slab 3. 696.76 sq m – 929.00---- Rs.10000
 Slab 4. 929.01 sq m -onwards --- - Rs.12500
Rebate of 20% for advance remittance for 5 yrs.
Should be reassesed if reduction in area claimed.
Assessment of flats
1. Separate assessment for each flat.
2. No exemption for common area or common buildings.
3. Total common area to be calculated and and proporatate area must
be added to each flat area.
4. 15 % increase in tax rate of residential buiding.
5. Total area is liable for assessment for luxury tax from a multiple
flat owner.
Notice – Wrong Category of Land ( in AO & DN)
1975 - ലെ കേരള ലേട്ടിടനിേുതി നിയമത്തിലെ
വ്യവ്സ്ഥേൾക്ക് വ്ികേയമായിട്ടാണ് നിേുതി
നിർണയിച്ചിരിക്കുന്നത് അതിനാൽ ലേട്ടിടം സ്ഥിതി
ലെയ്യുന്ന ഭൂമിയുലട നിയമസാേയത പരിക ാേിച്ചിട്ടില്ല.
ഭൂമിയുലട അവ്ോ ങ്ങൾ സംബന്ധിക്കുന്ന
വ്ിഷയങ്ങൾ എന്തുതലന്ന ആയാെും അവ് അതാത്
നിയമത്തിലെ ക്ഷമതയുള്ള അേിോരി
ർണയം നടത്തുന്നതും അപ്പോരമുള്ള തീരുമാനത്തിന്
വ്ികേയമായിരിക്കുന്നതുമാണ്
Tax remittance certificate and
Tax exemption certificate.
If the building owner desires
1. Tax remittance certificate must be issued in formVIII
2. Tax exemption certificate must be issued in form XI.
FORMS
 Form I – S.3- List of buildings liable for assessment.( VO ).
 Form II - S.5- Return of completion of building (Assessee).
 Form III- S-6- Notice to submit return.
 Form IV – S.8 Notice for hearing.
 Form V – S.9(1) Assessment order by Tahsildar.
 Form VI- S.10- Demand Notice.
 Form VII –S.11 Revised assessment order
 Form VIII-S.12(3) Remittance certificate.
 Form IX – S.12(4) Certificate of exemption.
 Form X – S.14(1) Appeal to RDO
 Form XI- S.15 Reference to District court.
 FormXII- S.16 Application for refund.
James Joseph adhikarathil 9447464502
Appeal to RDO in Form X.
 Should be submitted to RDO in form X within 30
days of assessment. Delay can be condoned upto 6
months.
 25% of assessed tax should be remitted.
 ORIGINAL/ATTESTED COPIES OF CHALAN AND
ORDER OF TAHSILDAR.
 Legal benefit stamp Rs 100 plus court fee stamp
 Stay petition /SOF may also be included.
 RDO should inform tahsildar about the appeal.
 Appeal cases should not be blindly remanded.
 Reasoned order must be ensured.
S.11. Appeal.
1. Appeal before the RDO form VII
2. In the prescribed form,stamped along with
25% tax remitted proof.
3. To be filed within 30 days of service of A.O.
Delay upto 6 months can be condoned
4. Hearing to be conducted.
5. Assessment authority to be present in the hearing.
6. RDO can confirm reduce, enhance or remand the assessment.
7. Appellate order to be communicated to tahsildar.
8.Appellate order cannot be questioned in court.
Speaking orders – Reasoned orders.
1. Analysis of the petition. Listing all the points in the
SOF.
2. Hearing.
3. Seeking clarification.
4. Reasoned decisions.
Revision.
 Should be submitted to District collector in form
VIII within 30 days of appeal order.
 No statutory application form.
 Provision for suomoto revision..
 50%of assessed tax should be remitted.
 Government can revise the order.
S.15-Rectification of Mistake.
The appellate authority or the revisional authority may, at any
time within 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 assessment or order passed by it, or its own motion, rectify
any mistake apparent from the record of the appeal, revision,
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 enhancing 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 reducing 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 enhancing 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.
Educate the owner.
 Building tax one time tax .
 Luxury tax.
 Assessment strictly based on Plinth area.
 Slab system of taxes.
 Eligibility for exemption.
 Renovated buildings with increased area will be assessed.
 Eligibility for instalment. 4 quarterly .
 Importance of filing return.
 Must appear for hearing.
 Interest for default.
 Provision for revision.
 Must keep the tax receipts.
James Joseph adhikarathil 9447464502
Achieving the target. Obstacles
 Poor team work.
 Lapses in court case monitoring.
 Lapses in identifying the building.
 Unrealistic target.
 Absence of resources.
 Lapses in file processing.
 Lapses in reconciliation.
 Poor inspection mechanism/review.
S.2.e Expln 2. - FLATS
Where a building consists of different apartments or flats
owned by different persons, and the cost of construction of
the building was met by all such persons jointly, each such
apartment or flat shall be deemed to be a separate building;
S.2.l. Residential Building.
‘residential building’ means a building or any other
structure or part there of built exclusively for
residential purpose including outhouses or garages
appurtenant to the building for the more beneficial
enjoyment of the main building but does not
include hotels, boarding places, lodges and the
like.”.
S.3. Exemptions.
3.1.a-Central, State, LSG Buildings exempted.
3.1.b-buildings used principally for religious,
charitable or educational purposes
or as factories or workshops.
3.2- If any question arises as to whether
a building to be exempted, it shall be referred
to the Government and the Government shall
decide the question after hearing.
S.3.B – Misuse of exemption.
If further activities in the building nullify the eligibility
for exemption, the owner shall be liable to be
assessed and to pay building tax under this Act
together with penal interest at the rate of 12% per
annum from the date of completion of construction
of the building after hearing the assessee.
S.5– Charge of Building tax.
S.5.5- Where there are out-houses, garages or other structures
appurtenant to the building for the more convenient
enjoyment of the building, the plinth area of such structure
shall be added on to the plinth area of the main building and
the building tax assessed accordingly:.
the plinth area of a garage or any other erection or structure
appurtenant to a residential building used for the purpose of
storage of firewood or for any non-residential purpose shall not
be added on the plinth area of that building
S.5.6– Who has to pay.
The building tax shall be payable by the owner of the
building.
Explanation.- For the purposes of this Act, the
construction of a building shall be deemed to have
been completed when it is ready for occupation or
has been actually occupied, whichever is earlier.”.
S.5A– Luxury Tax.
(1)There shall be charged a luxury tax of annually on
all residential buildings having a plinth area of 278.7
square metres or more and completed on or after
the 1st day of April, 1999.
(2) The luxury tax assessed under this Act shall be paid
in advance on or before the 31st day of March,
every year.
S.6– Calculation of Plinth area..
The plinth area of a building for the purposes of
this Act, shall be the plinth area of the building as
specified in the plan approved by the local authority
or such other authorities as may be specified by
Government in this behalf and verified by the
assessing authority in such manner as may be
prescribed.”
S.7. Return in form II
7.1 The owner of every building the construction of
which is completed, or to which major repair or
improvement shall furnish to the assessing authority
a return in form II within the prescribed period
along with a copy of the plan approved by the local
authority or such other authorities as may be
specified by the Government in this behalf and
verified in the prescribed manner and containing
such particulars as may be prescribed.”
S.7. Return in form II
7.3- If the assessing authority is of opinion that any person is
liable to furnish a return in form II, it may serve a notice upon
that person requiring him to furnish within such period, not
being less than 30 days from the date of service of the notice.
S.8. Revised Return
If any person has not furnished a return or
having furnished a return under that section
discovers any omission or wrong statement
therein, he may furnish a return or a revised
return, as the case may be, at any time
before the assessment is made.
S.7. Return
Responsibility of the owner to file return before the tahsildar .
1. Service of notice to file return within 30 days
2. Power of tahsildar to extend the timeline.
3. If any person hesitate to file return tahsildar can assess the
bulding to the best of his judgement.
Booking Building tax cases.
 Obtain list from LSG-
 Check whether it is new building or extention.
 Measure the building after issue of notice.
 Form II, III , IV to be served.
 Educate the owner.
 Convince the owner the area liable for assessment.
S.9. Assessment
9.1-If the Tahsildar is satisfied that a return made by an owner
is correct and complete, it shall assess the amount payable by
him as building tax [or luxury tax] on the basis of the return.
S.9. Assessment
9.2-If the Tahsildar is not so satisfied, it
shall serve a notice in form IV on the
assessee for hearing to collect evidence on
which the assessee may rely in support of his
return.
S.9. Assessment
9.3-The assessing authority, after hearing,
shall, by order in writing, assess the amount
payable by him as building tax
Form V- assessment order.
Form VI- Demand notice.
S.9. Assessment
9.4- For the purpose of making an assessment under this Act,
the assessing authority may serve notice in form IV on any
person who has made a return under subsection (1) of section
7 or section 8 or upon whom a notice has been served under
sub-section (3) of section 7, a notice requiring him to produce
or cause to be produced on a date specified in the notice such
records or other documents as the assessing authority may
require.
S.9. Assessment
9.5- If any person fails to make a return in
response to the notice in form III, the
assessing authority shall assess the amount
payable by the person as building tax to the
best of its judgment.
S.9. Assessment.
1. If the return in form II is correct and complete direct
assessment order in form V can be issued by Tahsildar.
2. If tahsildar is not satisfied service of notice in form IV
to assessee for hearing.
3. Issue of assessment order In form V along with demand
notice in form VI.
4. Notice to produce further evidence.
5. Issue of assessment order to assessee failed to produce
evidence.
S.10. Demand Notice for Payment of Tax
After making the assessment , the assessing authority shall
serve on the assessee a notice of demand in the prescribed
form specifying the sum so payable.
Demand Notice in form VI +
Asssessment order in form V
will be served together.
S.12 Reference to court.
The RDO either suomotu or on application convinced that
question of law involves in the matter He can refer it to
District court.
S.13. Revision by District Collector.
1. District Collector can either suomotu or on application
initiate revision. Hearing to be conducted. DC shall not
call for the assessment file directly.
2. The revision application should be within 30 days of
receipt of the appellate order in the prescribed form
along with proof of 50% tax remittance.
3. No revision on pending appeal or within the appeal
period. .
4. Suomoto revision must be within 3 months of the
appellate order.
S.14. Revision by Government.
Government can either suomotu or on application
revise the order within 60 days of the service of
the revision order.
1. Decision after hearing.
S.15-Rectification of Mistake.
1. Appeal authority or revisioning authority either on
application or suomotu can rectify any mistake
apparent on records.
2. If there is any change in assessment, the assessee
should be heard.
3. Refund or realisation of excess tax can be done.
4. Notice to pay enhanced tax.
S.17. Hearing, a quasi judicial process.
1. Attendance.
2. Recording Claims.
3. Decisions.
4. Compelling production of documents.
5. commissions.- Building inspection & Report.
6. Online hearing.
7. Minimum hearing.
8. Essential personnel. ( Is VO necessary….?)
9. Speaking orders.
10. Installment facility.
S.18. Installment facility for tax remittance.
Educate the customer.
4 equal quarterly instalments
S.19. Interest.
6% interest for delayed payment.
1. Arrears of tax will invite first charge.
2. No Collection charge if collected through RR
S.20. Refunds..
Refund possible as per order of
1. Assessment authority.
2. Appellate authority.
3. Revision authority.
1. Application in form IX
S.21. Punishments..
1. Penal provision for submitting false
statements by the assessee.
2. IPC 177.
S.22. Penalty for delayed return..
1. Penalty @ RS 5 per day from the receipt of
notice in form III.
S.23. Power of Inspection.
1. Revenue officers have power to inspect when
authorised.
2. Notice to be given.
3. Penalty for obstruction –
3 months imprisonment and Rs 500.
S.27. Bar of suits.
27. Bar of suits etc., in courts.― No suit shall be brought in any
civil court to set aside or modify any assessment made under
this Act and no prosecution, suit or other proceeding shall lie
against the Government or any authority or officer for
anything in good faith done or intended to be done under this
Act.
Important points.
1. As per finance act 2011 if the assessed residential area is
above 4000 an additional 2% housing cess has to be
realised.
2. Home stays run as part of tourism promotion belongs to
Other buildings.
Important points
3. If the area is decreased after sale of the buildings
remitting luxury tax the tax may be exempted.
4. No collection charge required in the the case of building
tax realised through RR.
Important points
5. PSUs and Board buildings are not exempted
6. Buildings having SSI registration are not exempted.
7. LSG Buildings constructed with own fund - Fully
exempted.
8
Important points
8. Administrative block of educational institutions not
exempted.
9.Property tax may be allowed to remit only after remitting
arrears of Luxury tax.
10. As per finance act,relaxation to buildings having area
more than 2000 sq ft- 50 % tax only if the have fulfilled 3
conditions.
James Joseph adhikarathil 9447464502
Important points
 11. Low cost buildings constructed as per plan of
government agency deserves 12.5% tax rebate.
 12. Excess 15% tax for flats and apartments.
 13.All car porches of residential buildings are exempted.
 14. Violation of the exemption invite tax assessement
with 12% penalty.
James Joseph adhikarathil 9447464502
Important points.
15. Payment of Building tax do not guarantee
right over the land.
16. Tahsildar can revise area reduction of tax in the case of
Luxury tax.
17 . Truss roof area exempted if it not converted to a
usable area.
James Joseph adhikarathil 9447464502
Important points
18. Flat should be assessed separately for
individual owners. Excess rate 15%
19. Common area should be calculated and add
the proportionate are to the individual flat
area.
20. Several flats owned by a single owner should
be assessed as a single unit for building tax
/luxury tax assessment. If any part selling
occurred, luxury tax can be revised.
Important points.
18. Flat should be assessed separately for individual owners.
19. Common area should be calculated and add the
proportionate are to the individual flat area.
20. Several flats owned by a single owner should be assessed
as a single unit for luxury tax assessment. If any part
selling occurred, luxury tax can be revised.
21. Several independent residential buildings in the same
compound shall be assessed separately.
Important points.
22. For renovated buildings with increase in plinth area,
total area will be assessed and tax remitted earlier if any,
will be deducted.
James Joseph adhikarathil 9447464502
Thank You!!
 .
James Joseph Adhikarathil – 9447464502
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Training to Prospective Tahsildars Kerala ILDM James Joseph Adhikarathil 9447464502

  • 1. Kerala Building Tax Act.1975 SMART training series for Prospective Tahsildars. T. James Joseph
  • 2. Every Next level Demands a new version of you.  Learn.  Unlearn.  Relearn. How you manage people, process & Technology defines success. Re skilling Up skilling. New skilling.
  • 3. S-M-A-R-T administration.  S- Specific.  M- Measurable.  A- Achievable.  R- Relevant.  T- Timebounded.
  • 4. Factors affecting smartness. 6 Ds 1. DECISIONS 2. DELEGATION. 3. DOCUMENTS quality. 4. DATA. 5. DIAS performance. 6. DELAY avoidance.
  • 5. Building Tax . 1. Kerala Building Tax Rules - 1974 2. Kerala Building Tax Act - 1975 3. Kerala Building Tax (Plinth Area) Rules – 1992 4. Kerala Finance act 1996 - 15% additional tax for flats. 5. Kerala Finance Act - 2011 - 6. Kerala Finance Act - 2013 James Joseph Adhikarathil
  • 6. GENERAL FEATURES. 1. It is a one time tax. 2. Assessment is based on Plinth area. 3. Slab system for fixing the Tax. 4. 2 categories of buildings Residential /Other Buildings. 5. If the Plinth area of RB exceeds 278.7Sq.m, Annual Additional tax to be paid. 6. Online system for assessment and payment. 7. LSG should co operate. 8. Exemption for building portions only for RB. ( Tahsildar can exempt ) 9. Exemption for OB – power vested with govt. 10. Provision for correction/appeal and revision. James Joseph Adhikarathil
  • 7. Assessment. 1. Tahsildar is the authority. 2. Assessment based on Return and Report. 3. Separate Methods for RB/OB/MB/Extensions/Flats. 4. Service of notices essential. 5. Provision for hearing. 6. Provision for Instalments. 7. Exemption for Government/ Lsg Buildings. 8. Exemptions for building portions of RB. 9. Exemptions for OB for special purpose. 10. Provision for correction/appeal and revision. James Joseph Adhikarathil
  • 8. Exemptions. Building portions of Residential building. 1. Out side latrines. 2. All call porches . 3. Garages/ Agri tool- fire wood storage space. 4. Open tress. Other buildings. 1. Religious. 2. Charitable. 3. Educational. 4. Factories. 5. Cattle/pig/chicken farms for non residential purpose. James Joseph Adhikarathil
  • 9. Increases/reductions/interests. Increases 1. Housing project cess 2% for more than 4000 sq ft RB. 2. 15% increase for flats. 3. 6% interest for defaulted payment. 4. 12% penal interest for misuse of exemptions. 5. 18% interest for instalments sanctioned by Govt. REDUCTIONS. 1. 12.5% for building constructed with approved plan of govt.approved agency. 2. 50 % for buildings satisfying 3 conditions. 3. 20% for bulk remittance of LT (5 years or more) James Joseph Adhikarathil
  • 10. Appeal / Revision / Corrections. 1. Appeal to RDO within 30 days in form10 by remitting 25% 2. Revision wihin 30 days to Dist. Collr. by remitting 50 % 3. Tahsildar/ RDO / Collector can correct any mistake apparent from records within 3 years. 4. Hearing must be conducted in all cases. 5. Tahsildar is the authority for reassessment of LT. James Joseph Adhikarathil
  • 11. 10 steps to EFFICIENT REVENUE COLLECTION. 1. Well defined Goals. 2. Accurate information. 3. Proper delegation. 4. Team work. 5. Educate the customer. 6. Effective Hearing. 7. Speaking orders. 8. Conferences . 9. Reconciliation. 10.Recognition and Rewards.
  • 12. Smart Hearing. 1. 7 days notice. 2. Specific reason for hearing should be stated in the notice. 3. One request to postpone may be considered. 4. Permission to appear authorised representative. 5. Essential parties only. 6. Hearing in the right time. 7. Hearing may be delegated. 8. Mozhi in the hand writing of the authority. 9. Collection of evidences. 10. Probing questions.
  • 13. Smart conference. 1. SPECIF AGENDA. 2. Notice should bear agenda. 3. Conference in the right time. 4. Proper delegation. 5. Disciplined atmosphere. 6. Only essential personnel on the dias. 7. No diversion from agenda. 8. Review of the minutes in the previous meeting. 9. Collecting statements and reports. 10. OBTAIN FEED BACK 11. Giving instruction. 12. Summarisation. 13. Minutes within 48 hours.
  • 14. Smart PROCEEDINGS. 1. Subject. 2. Chronological Referencing. 3. Analysis of the complaint/ request/ subject. 4. ANALYSIS OF THE REPORTS AND EVIDENCES. 5. Legal viability. 6. Findings. 7. ORDER.
  • 15. 3 important dates. 1. 01-04-1973 – Building constructed after this date should be assessed. 2. 10-02-1992 – Buildings constructed after this date should be assessed based on Plint Area. 3. 01-04-1999 - Luxury tax for residential building >3000sq.ft James Joseph Adhikarathil
  • 16. Assessment of KBT is based on Plinth area..01/04/1973  Residential.  Other buildings.  Mixed.  Flats.  Extensions.  Exemptions.
  • 17. S.2.e - BUILDING “building” means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal or other material, 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
  • 18. S.2.k. Plinth are is Floor area. 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
  • 19. Eligible date of assessment .  Date of completion or  Date of Residence whichever is earlier. The building owner should file return in form II Thasildar within 2 months after completion. Otherwise tahsildar may issue notice in form III to the Building owner to file return.
  • 20. REGISTER.  A- register of assessment - Taluk office  B- register of assessees - Village Office.  C- register of reported cases- village Office.  D- Register of Luxury tax cases. – Village Office.  Annexure 12- VOM – Register of buildings having possibility of extention.
  • 21. Authority.  Assessment – Tahsildar.  Appeal – RDO  Revision- District Collector./Government.  Exemption- Government.  LT reassessment - Tahsildar  Reporting.  Communication. Village Officer.  Collection.
  • 22. 10 types of Exempted buildings. S.3. 1. Portable shelter or any shed constructed principally of mud, bamboos, leaves, grass/ thatch/ a latrine which is not attached to the main building. 2. Residential building having plinth area less than 100 sq.M 3. Other buildings having plinth area less than 50 sq M 4. Government Buildings. 5. LSG Buildings. 6. Religious & Charitable institutions. 7. Factories . ( should have all licenses.) & Workshops. 8. Building constructed with govt.grant. >25% 9. Educational institutions. 10. Cattle/pig/chicken farm not for commercial purpose. Assessing authority have no power for exemption. Misuse of exemption invite assessment with interest@12% from the date of construction.
  • 23. Exempted portion of residential buildings. 1. All car porches. 2. Garages. 3. Fire wood storage. 4. Outside Toilet. 5. Uncovered Terrace. 6. Steps. Remember- Exemption is only for residential buildings.
  • 24. Assessment of extentions . 1. If the old building portion is constructed before 01/04/1973, area of extension alone need not be assessed. 2. If the area of old building portion is constructed after 01/04/1973, total building area should be assessed and tax if any realised for the old building portion to be deducted from the total assessed amount.
  • 25. Special situations … 1. Rental residential buildings may be treated as Residential buiding. 2. Home stays may be treated as other buildings. 3. Exemption of additional parts only for residential buildings. 4. Administrative blocks of educational buildings/ factories can be assessed. 5. No collection charge in RR cases. Rate of interest is 6% 6. Buildings constructed as per the plan of Govt agencies will invite 12.5% reduction in building tax. 7. Buildings constructed in wrong category of land is also to be assessed. 8. No exemptions for buildings constructed for tourism purpose. 9. No exemption for buildings licensed with SSI regn.
  • 26. Exempted buildings. S.3. Government is the authority to exempt and Educational institutions- 1. Administrative office should be assessed. 2. Hostel for exclusive use of students of the institution need not be assessed. 3. Convent buildings need not be assessed. 4. Auditorium / Hostels generating income from outer sources should be assessed.
  • 27. Role of LSG. 1. User name and Id for village officer is available on request. List of cases eligible for assessment is available – use the information to prepare form I. 1. Property tax in LSG can be realised only on production of receipt of Luxury Tax.
  • 28. Luxury Tax 1. Buildings constructed /extension work done after 01/04/ 99. 2. Must have plinth area greater than 3000 sq ft- ( 287.7 sq mtr) 3. 5 Slabs- 4. Tahsildar can consider request for reassessment. 5. Must be realised in advance. 6. 20% rebate for bulk remittance for 5 years – increase will not be affected. 7. Assessment only for residential buildings. 8. Request for reassessment – Dhananischaya adharam- govt. approval is required. 9. 6% interest for defaulted payment .
  • 29. LUXURY TAX. 01/04/99  Slab 1. 287.4 sq m – 464.50 ---- Rs.5000  Slab 2. 464.51sq m – 696.75--- -- Rs.7500  Slab 3. 696.76 sq m – 929.00---- Rs.10000  Slab 4. 929.01 sq m -onwards --- - Rs.12500 Rebate of 20% for advance remittance for 5 yrs. Should be reassesed if reduction in area claimed.
  • 30. Assessment of flats 1. Separate assessment for each flat. 2. No exemption for common area or common buildings. 3. Total common area to be calculated and and proporatate area must be added to each flat area. 4. 15 % increase in tax rate of residential buiding. 5. Total area is liable for assessment for luxury tax from a multiple flat owner.
  • 31. Notice – Wrong Category of Land ( in AO & DN) 1975 - ലെ കേരള ലേട്ടിടനിേുതി നിയമത്തിലെ വ്യവ്സ്ഥേൾക്ക് വ്ികേയമായിട്ടാണ് നിേുതി നിർണയിച്ചിരിക്കുന്നത് അതിനാൽ ലേട്ടിടം സ്ഥിതി ലെയ്യുന്ന ഭൂമിയുലട നിയമസാേയത പരിക ാേിച്ചിട്ടില്ല. ഭൂമിയുലട അവ്ോ ങ്ങൾ സംബന്ധിക്കുന്ന വ്ിഷയങ്ങൾ എന്തുതലന്ന ആയാെും അവ് അതാത് നിയമത്തിലെ ക്ഷമതയുള്ള അേിോരി ർണയം നടത്തുന്നതും അപ്പോരമുള്ള തീരുമാനത്തിന് വ്ികേയമായിരിക്കുന്നതുമാണ്
  • 32. Tax remittance certificate and Tax exemption certificate. If the building owner desires 1. Tax remittance certificate must be issued in formVIII 2. Tax exemption certificate must be issued in form XI.
  • 33. FORMS  Form I – S.3- List of buildings liable for assessment.( VO ).  Form II - S.5- Return of completion of building (Assessee).  Form III- S-6- Notice to submit return.  Form IV – S.8 Notice for hearing.  Form V – S.9(1) Assessment order by Tahsildar.  Form VI- S.10- Demand Notice.  Form VII –S.11 Revised assessment order  Form VIII-S.12(3) Remittance certificate.  Form IX – S.12(4) Certificate of exemption.  Form X – S.14(1) Appeal to RDO  Form XI- S.15 Reference to District court.  FormXII- S.16 Application for refund. James Joseph adhikarathil 9447464502
  • 34. Appeal to RDO in Form X.  Should be submitted to RDO in form X within 30 days of assessment. Delay can be condoned upto 6 months.  25% of assessed tax should be remitted.  ORIGINAL/ATTESTED COPIES OF CHALAN AND ORDER OF TAHSILDAR.  Legal benefit stamp Rs 100 plus court fee stamp  Stay petition /SOF may also be included.  RDO should inform tahsildar about the appeal.  Appeal cases should not be blindly remanded.  Reasoned order must be ensured.
  • 35. S.11. Appeal. 1. Appeal before the RDO form VII 2. In the prescribed form,stamped along with 25% tax remitted proof. 3. To be filed within 30 days of service of A.O. Delay upto 6 months can be condoned 4. Hearing to be conducted. 5. Assessment authority to be present in the hearing. 6. RDO can confirm reduce, enhance or remand the assessment. 7. Appellate order to be communicated to tahsildar. 8.Appellate order cannot be questioned in court.
  • 36. Speaking orders – Reasoned orders. 1. Analysis of the petition. Listing all the points in the SOF. 2. Hearing. 3. Seeking clarification. 4. Reasoned decisions.
  • 37. Revision.  Should be submitted to District collector in form VIII within 30 days of appeal order.  No statutory application form.  Provision for suomoto revision..  50%of assessed tax should be remitted.  Government can revise the order.
  • 38. S.15-Rectification of Mistake. The appellate authority or the revisional authority may, at any time within 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 assessment or order passed by it, or its own motion, rectify any mistake apparent from the record of the appeal, revision, 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 enhancing 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 reducing 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 enhancing 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.
  • 39. Educate the owner.  Building tax one time tax .  Luxury tax.  Assessment strictly based on Plinth area.  Slab system of taxes.  Eligibility for exemption.  Renovated buildings with increased area will be assessed.  Eligibility for instalment. 4 quarterly .  Importance of filing return.  Must appear for hearing.  Interest for default.  Provision for revision.  Must keep the tax receipts. James Joseph adhikarathil 9447464502
  • 40. Achieving the target. Obstacles  Poor team work.  Lapses in court case monitoring.  Lapses in identifying the building.  Unrealistic target.  Absence of resources.  Lapses in file processing.  Lapses in reconciliation.  Poor inspection mechanism/review.
  • 41. S.2.e Expln 2. - FLATS Where a building consists of different apartments or flats owned by different persons, and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building;
  • 42. S.2.l. Residential Building. ‘residential building’ means a building or any other structure or part there of built exclusively for residential purpose including outhouses or garages appurtenant to the building for the more beneficial enjoyment of the main building but does not include hotels, boarding places, lodges and the like.”.
  • 43. S.3. Exemptions. 3.1.a-Central, State, LSG Buildings exempted. 3.1.b-buildings used principally for religious, charitable or educational purposes or as factories or workshops. 3.2- If any question arises as to whether a building to be exempted, it shall be referred to the Government and the Government shall decide the question after hearing.
  • 44. S.3.B – Misuse of exemption. If further activities in the building nullify the eligibility for exemption, the owner shall be liable to be assessed and to pay building tax under this Act together with penal interest at the rate of 12% per annum from the date of completion of construction of the building after hearing the assessee.
  • 45. S.5– Charge of Building tax. S.5.5- Where there are out-houses, garages or other structures appurtenant to the building for the more convenient enjoyment of the building, the plinth area of such structure shall be added on to the plinth area of the main building and the building tax assessed accordingly:. the plinth area of a garage or any other erection or structure appurtenant to a residential building used for the purpose of storage of firewood or for any non-residential purpose shall not be added on the plinth area of that building
  • 46. S.5.6– Who has to pay. The building tax shall be payable by the owner of the building. Explanation.- For the purposes of this Act, the construction of a building shall be deemed to have been completed when it is ready for occupation or has been actually occupied, whichever is earlier.”.
  • 47. S.5A– Luxury Tax. (1)There shall be charged a luxury tax of annually on all residential buildings having a plinth area of 278.7 square metres or more and completed on or after the 1st day of April, 1999. (2) The luxury tax assessed under this Act shall be paid in advance on or before the 31st day of March, every year.
  • 48. S.6– Calculation of Plinth area.. The plinth area of a building for the purposes of this Act, shall be the plinth area of the building as specified in the plan approved by the local authority or such other authorities as may be specified by Government in this behalf and verified by the assessing authority in such manner as may be prescribed.”
  • 49. S.7. Return in form II 7.1 The owner of every building the construction of which is completed, or to which major repair or improvement shall furnish to the assessing authority a return in form II within the prescribed period along with a copy of the plan approved by the local authority or such other authorities as may be specified by the Government in this behalf and verified in the prescribed manner and containing such particulars as may be prescribed.”
  • 50. S.7. Return in form II 7.3- If the assessing authority is of opinion that any person is liable to furnish a return in form II, it may serve a notice upon that person requiring him to furnish within such period, not being less than 30 days from the date of service of the notice.
  • 51. S.8. Revised Return If any person has not furnished a return or having furnished a return under that section discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
  • 52. S.7. Return Responsibility of the owner to file return before the tahsildar . 1. Service of notice to file return within 30 days 2. Power of tahsildar to extend the timeline. 3. If any person hesitate to file return tahsildar can assess the bulding to the best of his judgement.
  • 53. Booking Building tax cases.  Obtain list from LSG-  Check whether it is new building or extention.  Measure the building after issue of notice.  Form II, III , IV to be served.  Educate the owner.  Convince the owner the area liable for assessment.
  • 54. S.9. Assessment 9.1-If the Tahsildar is satisfied that a return made by an owner is correct and complete, it shall assess the amount payable by him as building tax [or luxury tax] on the basis of the return.
  • 55. S.9. Assessment 9.2-If the Tahsildar is not so satisfied, it shall serve a notice in form IV on the assessee for hearing to collect evidence on which the assessee may rely in support of his return.
  • 56. S.9. Assessment 9.3-The assessing authority, after hearing, shall, by order in writing, assess the amount payable by him as building tax Form V- assessment order. Form VI- Demand notice.
  • 57. S.9. Assessment 9.4- For the purpose of making an assessment under this Act, the assessing authority may serve notice in form IV on any person who has made a return under subsection (1) of section 7 or section 8 or upon whom a notice has been served under sub-section (3) of section 7, a notice requiring him to produce or cause to be produced on a date specified in the notice such records or other documents as the assessing authority may require.
  • 58. S.9. Assessment 9.5- If any person fails to make a return in response to the notice in form III, the assessing authority shall assess the amount payable by the person as building tax to the best of its judgment.
  • 59. S.9. Assessment. 1. If the return in form II is correct and complete direct assessment order in form V can be issued by Tahsildar. 2. If tahsildar is not satisfied service of notice in form IV to assessee for hearing. 3. Issue of assessment order In form V along with demand notice in form VI. 4. Notice to produce further evidence. 5. Issue of assessment order to assessee failed to produce evidence.
  • 60. S.10. Demand Notice for Payment of Tax After making the assessment , the assessing authority shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable. Demand Notice in form VI + Asssessment order in form V will be served together.
  • 61. S.12 Reference to court. The RDO either suomotu or on application convinced that question of law involves in the matter He can refer it to District court.
  • 62. S.13. Revision by District Collector. 1. District Collector can either suomotu or on application initiate revision. Hearing to be conducted. DC shall not call for the assessment file directly. 2. The revision application should be within 30 days of receipt of the appellate order in the prescribed form along with proof of 50% tax remittance. 3. No revision on pending appeal or within the appeal period. . 4. Suomoto revision must be within 3 months of the appellate order.
  • 63. S.14. Revision by Government. Government can either suomotu or on application revise the order within 60 days of the service of the revision order. 1. Decision after hearing.
  • 64. S.15-Rectification of Mistake. 1. Appeal authority or revisioning authority either on application or suomotu can rectify any mistake apparent on records. 2. If there is any change in assessment, the assessee should be heard. 3. Refund or realisation of excess tax can be done. 4. Notice to pay enhanced tax.
  • 65. S.17. Hearing, a quasi judicial process. 1. Attendance. 2. Recording Claims. 3. Decisions. 4. Compelling production of documents. 5. commissions.- Building inspection & Report. 6. Online hearing. 7. Minimum hearing. 8. Essential personnel. ( Is VO necessary….?) 9. Speaking orders. 10. Installment facility.
  • 66. S.18. Installment facility for tax remittance. Educate the customer. 4 equal quarterly instalments
  • 67. S.19. Interest. 6% interest for delayed payment. 1. Arrears of tax will invite first charge. 2. No Collection charge if collected through RR
  • 68. S.20. Refunds.. Refund possible as per order of 1. Assessment authority. 2. Appellate authority. 3. Revision authority. 1. Application in form IX
  • 69. S.21. Punishments.. 1. Penal provision for submitting false statements by the assessee. 2. IPC 177.
  • 70. S.22. Penalty for delayed return.. 1. Penalty @ RS 5 per day from the receipt of notice in form III.
  • 71. S.23. Power of Inspection. 1. Revenue officers have power to inspect when authorised. 2. Notice to be given. 3. Penalty for obstruction – 3 months imprisonment and Rs 500.
  • 72. S.27. Bar of suits. 27. Bar of suits etc., in courts.― No suit shall be brought in any civil court to set aside or modify any assessment made under this Act and no prosecution, suit or other proceeding shall lie against the Government or any authority or officer for anything in good faith done or intended to be done under this Act.
  • 73. Important points. 1. As per finance act 2011 if the assessed residential area is above 4000 an additional 2% housing cess has to be realised. 2. Home stays run as part of tourism promotion belongs to Other buildings.
  • 74. Important points 3. If the area is decreased after sale of the buildings remitting luxury tax the tax may be exempted. 4. No collection charge required in the the case of building tax realised through RR.
  • 75. Important points 5. PSUs and Board buildings are not exempted 6. Buildings having SSI registration are not exempted. 7. LSG Buildings constructed with own fund - Fully exempted. 8
  • 76. Important points 8. Administrative block of educational institutions not exempted. 9.Property tax may be allowed to remit only after remitting arrears of Luxury tax. 10. As per finance act,relaxation to buildings having area more than 2000 sq ft- 50 % tax only if the have fulfilled 3 conditions. James Joseph adhikarathil 9447464502
  • 77. Important points  11. Low cost buildings constructed as per plan of government agency deserves 12.5% tax rebate.  12. Excess 15% tax for flats and apartments.  13.All car porches of residential buildings are exempted.  14. Violation of the exemption invite tax assessement with 12% penalty. James Joseph adhikarathil 9447464502
  • 78. Important points. 15. Payment of Building tax do not guarantee right over the land. 16. Tahsildar can revise area reduction of tax in the case of Luxury tax. 17 . Truss roof area exempted if it not converted to a usable area. James Joseph adhikarathil 9447464502
  • 79. Important points 18. Flat should be assessed separately for individual owners. Excess rate 15% 19. Common area should be calculated and add the proportionate are to the individual flat area. 20. Several flats owned by a single owner should be assessed as a single unit for building tax /luxury tax assessment. If any part selling occurred, luxury tax can be revised.
  • 80. Important points. 18. Flat should be assessed separately for individual owners. 19. Common area should be calculated and add the proportionate are to the individual flat area. 20. Several flats owned by a single owner should be assessed as a single unit for luxury tax assessment. If any part selling occurred, luxury tax can be revised. 21. Several independent residential buildings in the same compound shall be assessed separately.
  • 81. Important points. 22. For renovated buildings with increase in plinth area, total area will be assessed and tax remitted earlier if any, will be deducted. James Joseph adhikarathil 9447464502
  • 82. Thank You!!  . James Joseph Adhikarathil – 9447464502 Subscribe my You Tube channel - jamesadhikaram