[Cites 0, Cited by 5]
[Entire Act]
State of Kerala - Section
Section 16 in Kerala Building Tax Act, 1975
16. [ [Omitted by Act 3 of 1992, published in K.G-Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).]
***]| 16. Revision of building tax when annual value is revised by local authority.- (1) Where the annual value of a building fixed by a local authority is enhanced or reduced under the law governing that local authority on the ground that the annual value originally fixed was excessive or low, the building tax levied under this Act shall be revised by the assessing authority in conformity with such enhancement or reduction: Provided that an assessment under sub-section (2) or sub-section (3) of Section 6 shall not be revised under this sub-section.(2) The provisions of Sections 10,11,12,13,14 and 15 shall apply to an order passed by the assessing authority under sub-section (1) as if it were an order passed by it under Section 9. |