(1)If the assessing authority is satisfied that a return made by an owner under section 7 or section 8 is correct and complete, it shall assess the amount payable by him as building tax [or luxury tax] [Substituted 'building tax' by the Kerala Finance Act, 1999 (Act 23 of 1999) (w.e.f. 01/04/1999).] on the basis of the return.
