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State of Kerala - Section

Section 3 in Kerala Buildings Tax Act, 1961

3. Exemptions.

(1)Nothing in this Act shall apply to-
(i)buildings owned by the state Government, the Central Government or any local authority; and
(ii)buildings used principally for religious, charitable or educational purposes or as factories or workshops.
Explanation. - "Charitable purpose" includes relief of the poor and medical relief.
(2)If any question arises as to whether a building falls under subsection (1), it shall be referred to the Government, and the decision of the Government thereon shall be final and shall not be called in question in any court of law. Before the Government decides the question, interested parties shall be given an opportunity to present their case.