- [(1)] [Renumbered by Act 3 of 1992, published in K.G. Extraordinary No.415dated 01/04/1992 (w.e.f. 10/02/1992).] Any amount specified as payable in a notice of demand under section 10, or an order under section 11 or section 13 or section 14 shall be paid in such number of instalments, within such time, at such place and to such person, as may be prescribed, and any assessee failing so to pay shall be deemed to be in default.[Provided that where the Government consider it necessary so to do for the promotion of tourism, they may, by notification in the Gazette, provide for such additional number of instalments as maybe specified in the notification for the payment of building tax in respect of the building the construction of which is completed on or after the 1st day of march, 1993, and in such areas as may be specified and having such specifications as may be prescribed in this behalf.] [Added by the Kerala Finance Act, 1993 (Act 13 of 1993) (w.e.f. 01/03/1993).][***] [[Omitted '(2) Issue of completion certificate or assignment of building number or door number shall be done by the local authority on production of satisfactory proof of remittance of the entire amount of building tax 33 [or luxury tax] due in respect of that building:Provided that in the case of buildings eligible for exemption under this Act, the certificate of exemption issued by the assessing authority shall be sufficient for the issue of completion certificate and assignment of building number or door number.' by the Kerala Finance Act, 1993 (Act 13 of 1993) (w.e.f. 01/03/1993).]]
