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[Cites 0, Cited by 5] [Entire Act]

State of Kerala - Section

Section 5 in Kerala Buildings Tax Act, 1961

5. Computation of floorage of buildings.

- In computing the floorage of a building for purposes of assessment under this Act, the following provisions shall apply, namely:-
(1)Where a building has only one floor, the floorage shall be the total area occupied by the basement of the building.
(2)Where a building has more than one floor, the floorage shall be the aggregate of the area occupied by the basement of the building and the areas covered by each of the floors above the basement.
(3)Where there are out-houses, garages, or other structures appurtenant to the main building, the floorage of such structures shall be computed in the manner specified in clauses (1) and (2) and the floorage so obtained shall be added on to the floorage of the main building.