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[Cites 0, Cited by 0] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(c) in Kerala Building Tax Act, 1975

(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.