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State of Kerala - Section

Section 235AA in Kerala Panchayat Raj Act, 1994

235AA. Property tax to the building constructed unlawfully.

(1)Where any person has unlawfully constructed or re-constructed any building, such building shall, without prejudice to any action that may be taken against that person, be liable to property tax from the date of completion or occupation whichever is earlier, till the date of demolition of that building.
(2)Nothing contained in sub-section (1) shall preclude the Secretary from proceeding against a person under section 235 W- and no one shall be entitled to compensation or damages due to any action, taken by the Secretary under this section.