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State of Kerala - Section
Section 28 in Kerala Buildings Tax Act, 1961
28. Removal of difficulties.
- If any difficulty arises in giving effect to the provisions of this Act, the Government, as occasion may require, may by order do anything not inconsistent with the provisions of this Act of the purpose of removing the difficulty.The Schedule(See section 4)Rates of Buildings Tax| Floorage | Rate |
| Where the total floorage of a building is lessthan 1000 square feet | Nil. |
| Where the total floorage of a building is 1000square feet or more but does not exceed 2000 square feet | 10 np. per sq. foot. |
| Where the total floorage of a building exceeds2000 square feet but does not exceed 4000 square feet | 20 np. per sq. foot. |
| Where the total floorage of a building exceeds4000 square feet but does not exceed 8000 square feet | 30 np. per sq. foot. |
| Where the total floorage of a building exceeds8000 square feet but does not exceed 12,000 square feet | 40 np. per sq. foot. |
| Where the total floorage of a building exceeds12,000 square feet | 50 np. per sq. foot. |