6. [ Determination of plinth area. [Substituted by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).]
- 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.][Provided that the plinth area of a garage or any other erection or structure appurtenant to a residential building used for storage of firewood or for any non-residential purpose shall not be taken into account for determining the plinth area of that building.] [Added by the Kerala Finance Act, 1993 (Act 13 of 1993) (w.e.f. 01/03/1993).]
