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[Cites 0, Cited by 2] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(d) in Kerala Buildings Tax Act, 1961

(d)"building" means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal, or other maternal, 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;