- In this Act, unless the context otherwise requires,-(a)[ "Appointed day" means such date as the Government may for the purpose of this Act, specify by notification in the Gazette.] [Substituted by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).](b)"appellate authority" means an appellate authority appointed under section 4;(c)"assessee" means a person by whom building tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the building tax payable by him.(d)"assessing authority" means an assessing authority appointed under section 4;(e)"building" means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal or other material, but does not include any portable shelter or any shed constructed principally of mud, bamboos, leaves, grass or thatch or a latrine which is not attached to the main structure.Explanation 1. - In the case of buildings constructed for providing housing accommodation for workers and their families residing in plantations, in pursuance of section 15 of the Plantations Labour Act, 1951 (Central Act 69 of 1951) or buildings constructed under the Government of India Subsidised Housing Scheme for industrial workers, each part of a building providing or intended to provide accommodation for a worker or a worker and his family shall be deemed to be a separate building.Explanation 2. - Where a building consists of different apartments or flats owned by different persons, and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building;(f)[ ***] [Omitted by Act 3 of 1992, published in K.G Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).](g)"local authority" means a municipal corporation or a municipal council or a township committee or a panchayat or a cantonment board; [or a District council;] [Added by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).][(g a) "Luxury tax" means a luxury tax charged under Section 5A;] [Inserted by the Kerala Finance Act, 1999 (Act 23 of 1999) (w.e.f. 01/04/1999).](h)[ "major repair or improvement" in respect of a building means a repair or improvement as a result of which the plinth area of the building is increased.] [Substituted by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).](i)"owner" includes a person who for the time being is receiving, or is entitled to receive, the rent of any building, whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who should so received the rent or be entitled to receive it if the building or part thereof were let to a tenant;(j)"prescribed" means prescribed by rules made under this Act.(k)[ "plinth area" means the area included in the floor of a building and where a building has more than one floor the aggregate area included in all the floors together: [Added by Act 3 of 1992, published in K.G. Extraordinary No. 415 dated 01/04/1992 (w.e.f. 10/02/1992).]Provided that in the case of a building referred to in the Explanation 2 to clause (e), the plinth area shall be calculated separately.(l)"residential building" means a building or any other structure or part thereof built exclusively for residential purpose including outhouses or garages appurtenant to the building for the more beneficial enjoyment of the main building but does not include hotels, boarding places, lodges and the like.]
