SIT BACK, RELAX SIT BACK, RELAX

& ENJOY& ENJOY

Kerala Bulding Tax Act.1975Kerala Bulding Tax Act.1975

T.J Joseph, Staff Trainer.T.J Joseph, Staff Trainer.

ILDMILDM

Please use the enter button to scroll through at

your own pace.

rr

THE KERALA BUILDING TAX ACT -1975

37 SECTIONS

Presented by. T.J Joseph.Staff trainer-ILDM&IMG

rr

THE KERALA BUILDING TAX Plint area Rules-1992

16 Rules.12Forms.

3 Registers.

Assessment.

Assessing authority- Tahsildar.Appellate authority- RDORevision -District Collector Government.

.

Appointed day

10-02-1992

R13-A,B,C REGISTERSA-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.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.1. Car Porch/Garage.

2. Fire Wood Storage room.

3. Erection for non residential purpose.

.

EXEMPTIONSEXEMPTIONS

3.1.a-Government/LSG3.1.a-Government/LSG

3.1.b-Religious/Charitable.3.1.b-Religious/Charitable.

3.1.b-Education.3.1.b-Education.

3.1.b-Factory/W.S3.1.b-Factory/W.S

Buildings funded by Govt,Buildings funded by Govt,

Building Tax

Role of Building Owner.Role of Building 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.

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.

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

.

Role of Village Officer

Building TaxBuilding Tax

Filing of monthly list by village officer.

R-3. Before 5th 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.

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

.

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.

He has the responsibility to ensure service of notices and assessment orders.

Registers are maintained,Served copies are returned,Collection of Tax.

Role of TAHSILDAR

Building TaxBuilding Tax

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.

On receiving the report and returnA 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.

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.

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.

If requested by the land owner, Tahsildar may grant instalment facility to the owner

Upto 4 Quarterly instalments’’’

.

Interest

Normal Interest

RR

Defaulted instalment fromGovt.

6%

18%

12%

Instalment remittance.

If requested the by the land owner, Tahsildar may grant instalment facility to the owner

Upto 4 Quarterly instalments’’’

.

Appeal&Revision

Building TaxBuilding Tax

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.

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.

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

.

Building Tax

BarriersBarriers

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

Barrier 1

IDENTIFICATION

1. Computerisation.

2. Alphabetical listing.

3. Region wise listing.

Barrier 1

Barrier 1

Poor Maintenance

1. Records.2. Files.3. Registers.

A Charge officer/DT has a specific role to play.

Barrier 2

Barrier 2

7. Poor maintenance of Records.

1. Registers.2. Files.3. Stock file/dcb/minutes etc.

1 C Register.

B register

A Register

WEAK Inspection Mechanism.

1. No Inspection.2. Wrong Tools.3. Poor Review.

A Charge officer/DT has a specific role to play.

Barrier 3

Barrier 3

Poor Inspection Mechanism.

Effort is important, but knowing where to make an effort makes all the difference!

Barrier 4

Barrier 4

. Inspection.1. No Specific Goals.

2. Weak Inspection Mechanism.

3. Wrong tools.

4. Poor follow up action.

5. Lack of Team work.

Absence of Team Work.

1. Responsibility is limited to VO.

2. Lack of Communication.

A Charge officer/DT has a specific role to play.

Barrier 5

Barrier 5

Delay.

1. Booking the case by VO.2. Service and return of

Notices.3. Issue of Assessment order4. Vacating the stay.5. Collection.

Barrier 6

Barrier 6

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.

1. Supervision.2. Co ordination.3. Support.4. Not willing to accept responsibilities.

1

Barrier 7

Barrier 7

Improving Collection.

S-M-A-R-T Conferences.

1 Monthly LR Conferences.2 Village Conferences.

5. conferences.Conferences should be SMART

S- Specific.M- Measurable.A- Achievable.R- Realistic.T- Time bound. …………ensure continuous follow up action.

1

SmartSmart

RevenueRevenueCONFERENCESCONFERENCES

S-SpecificS-Specific

M-MeasurableM-Measurable

A-AchievableA-Achievable

R-RealisticR-Realistic

T-Time BoundedT-Time Bounded

Improving Collection.

S-M-A-R-T Goals

1 Long term Target.

2 Short term Target.

Revenue Collection is a Teamwork.

1.Collectorate-H D C2.Taluk. -H D C3.Village- -H H HTelephone is the most Powerful tool.

1

Use the Right Tool

1.DCB2. Administration Reports.

11

DCBThe DCB Clerk has a crucial role to play

1

. STAY.Court Stay.

Government stay.

Appellate stay

EXTRAMILE

1

A,B,C REGISTERSA-Assessment Register-

B-Register of Person Assessed Building Tax.

C-List of houses Reported to the Asessing Authority

Thank you.

T.J JOSEPH.T.J JOSEPH.ADHIKARATHIL.S.H MOUNT P.OKOTTAYAM.

Pin-686 006MOB-9447464502