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State of Kerala - Section

Section 3 in Kerala Building Tax Act, 1975

3. Exemptions.

(1)Nothing in this Act shall apply to -
(a)buildings owned by the Government of Kerala or the Government of India or any local authority; and
(b)buildings used principally for religious, charitable or educational purposes or as factories or workshops.
Explanation. - For the purposes of this sub-section, "charitable purpose" includes relief of the poor and free medical relief.
(2)If any question arises as to whether a building falls under sub-section [or under section 3A] [Substituted 'under sub-section (1)' by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).] (1), it shall be referred to the Government and the Government shall decide the question after giving the interested parties an opportunity to present their case.
(3)A decision of the Government under sub-section (2) shall be final and shall not be called in question in any court of law.