Kerala Building Tax Act 1975

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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 through at your own pace.

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rr THE KERALA BUILDING TAX ACT -1975 37 SECTIONS Presented by. T.J Joseph. Staff trainer-ILDM&IMG

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rr THE KERALA BUILDING TAX Plint area Rules-1992 16 Rules. Forms. 3 Registers.

Assessment.:

Assessment. Assessing authority- Tahsildar. Appellate authority- RDO Revision -District Collector Government. .

Appointed day:

Appointed day 10-02-1992

R13-A,B,C REGISTERS:

R13 -A,B,C REGISTERS A-Assessment Register- T.O B-Register of Person Assessed Building Tax. V.O C-List of houses Reported to the Asessing Authority. V.O

PLINTH AREA.:

PLINTH AREA. 2k. Plinth Area is the basis for assessment of the building. It is the area included in the floor of the Building or approved plan area. Separate slab rate for residential and commercial buildings. .

6.EXEMPTIONS.:

6. EXEMPTIONS. Car Porch/Garage. 2. Fire Wood Storage room. 3. Erection for non residential purpose. .

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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 ,

Role of Building Owner.:

Building Tax Role of Building Owner.

Filing of Return by the owner.:

Filing of Return by the owner. R-5. After completion of construction or a major repairing work, the owner of the building files return in form-II to the Tahsildar. It contains- Address,Nature of the Building, date of completion,plinth area etc…… & Declaration of the owner. .

Filing of Return by the owner.:

Filing of Return by the owner. 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. .

Filing of Return by the owner.:

Filing of Return by the owner. S-22. If the building owner delays filing of return he/she shall be liable to be charged with penalty @ Rs 5 per day. .

Building Tax:

Role of Village Officer Building Tax

Filing of monthly list by village officer.:

Filing of monthly list by village officer. 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 .

V. O sends report.:

V. O sends report. VO has to collect periodically the list of buildings to be assessed with the help of other authorities. .

V. O sends report.:

V. O sends report. VO obtain return from the land owner and furnish it to tahsildar along with report, sketch and plinth area calculation statement . . .

Village office.:

Village office. He has the responsibility to ensure service of notices and assessment orders. Registers are maintained, Served copies are returned, Collection of Tax.

Building Tax:

Role of TAHSILDAR Building Tax

Taluk office.:

Taluk office. Assign Target to Village officers/Charge Officers Ensure the achievement of target during the Review Meeting. Notice/Hearing/Assessment/Collection Inspection-----Office/Field

Notice from tahsildar for hearing the owner.:

Notice from tahsildar for hearing the owner. On receiving the report and return 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. .

Issue of Assessment order to the owner.:

Issue of Assessment order to the owner. 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. .

Issue of Assessment order to the owner.:

Issue of Assessment order to the owner. 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. .

Instalment remittance.:

Instalment remittance. If requested by the land owner, Tahsildar may grant instalment facility to the owner Upto 4 Quarterly instalments’’’ .

Interest :

Interest Normal Interest RR Defaulted instalment from Govt. 6% 18% 12%

Instalment remittance.:

Instalment remittance. If requested the by the land owner, Tahsildar may grant instalment facility to the owner Upto 4 Quarterly instalments’’’ .

Building Tax:

Appeal & Revision Building Tax

Appeal/Revision.:

Appeal/Revision. A dissatisfied assessee can file appeal before the RDO Within 30 days on receipt of the order. Appeal should be in form –VII. Appeal will be accepted if the building owner remitted 25% of the tax assessed. .

Appeal/Revision.:

Appeal/Revision. assessee can file Revision before the District Collector against the decision of RDO Within 30 days on receipt of the order. REVISION will be accepted if the building owner remitted 50% of the tax assessed. .

Appeal/Revision.:

Appeal/Revision. Assessee can file Revision before Government against the decision of District Collector. .

Barriers:

Building Tax Barriers

IDENTIFICATION:

IDENTIFICATION There is no mechanism to identify the assessed/un assesssed buildings in a village. The burden of proof is vested upon the owner of the building. Barrier 1

IDENTIFICATION :

IDENTIFICATION Computerisation . Alphabetical listing. Region wise listing. Barrier 1

Poor Maintenance :

Poor Maintenance Records. Files. Registers. A Charge officer/DT has a specific role to play. Barrier 2

7. Poor maintenance of Records.:

7. Poor maintenance of Records. Registers. Files. Stock file/dcb/minutes etc. 1 C Register. B register A Register

WEAK Inspection Mechanism.:

WEAK Inspection Mechanism. No Inspection. Wrong Tools. Poor Review. A Charge officer/DT has a specific role to play. Barrier 3

Poor Inspection Mechanism. :

Poor Inspection Mechanism. Effort is important, but knowing where to make an effort makes all the difference! Barrier 4

. Inspection.:

. Inspection. No Specific Goals. Weak Inspection Mechanism. Wrong tools. Poor follow up action. 5. Lack of Team work.

Absence of Team Work.:

Absence of Team Work. Responsibility is limited to VO. Lack of Communication. A Charge officer/DT has a specific role to play. Barrier 5

Delay.:

Delay. Booking the case by VO. Service and return of Notices. Issue of Assessment order Vacating the stay. Collection. Barrier 6

Avoid Delay.:

Avoid Delay. To realize the value of ONE YEAR, ask a student who failed his exams... 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!!

Weak Leadership.:

Weak Leadership. Supervision. Co ordination. Support. Not willing to accept responsibilities. 1 Barrier 7

Improving Collection.:

Improving Collection. S-M-A-R-T Conferences. 1 Monthly LR Conferences. 2 Village Conferences.

5. conferences. :

5. conferences. Conferences should be SMART S - Specific. M - Measurable. A - Achievable. R - Realistic. T - Time bound. …………ensure continuous follow up action . 1

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Smart Revenue CONFERENCES S-Specific M-Measurable A-Achievable R-Realistic T-Time Bounded

Improving Collection.:

Improving Collection. S-M-A-R-T Goals 1 Long term Target. 2 Short term Target.

Revenue Collection is a Teamwork.:

Revenue Collection is a Teamwork. Collectorate - H D C Taluk . - H D C Village- - H H H Telephone is the most Powerful tool. 1

Use the Right Tool:

Use the Right Tool 1.DCB 2. Administration Reports. 11

DCB:

DCB The DCB Clerk has a crucial role to play 1

. STAY. :

. STAY. Court Stay. Government stay. Appellate stay EXTRAMILE 1

A,B,C REGISTERS:

A,B,C REGISTERS A-Assessment Register- B-Register of Person Assessed Building Tax. C-List of houses Reported to the Asessing Authority

Thank you.:

Thank you. T.J JOSEPH. ADHIKARATHIL. S.H MOUNT P.O KOTTAYAM. Pin-686 006 MOB-9447464502