The Kerala Building Tax (Amendment) Act, 1980 [1] Complete Act - Bare Act

THE KERALA BUILDING TAX (AMENDMENT) ACT, 1980 [1]

(Act 6 of 1981)

An Act to amend the Kerala Building Tax Act, 1975.

Preameble

.-WHEREAS it is expedient to amend the Kerala Building Tax Act, 1975, for the purposes hereinafter appearing;

BE it enacted in the Thirty-first Year of the Republic of India as follows:-

1. Short title and commencement .-(1) This Act may be called the Kerala Building Tax (amendment) Act, 1980.

(2) It shall be deemed to have come into force on the 1 st day of April, 1973.

2. Amendment of section 2.-In section 2 of the Kerala Building Tax Act, 1975 (7 of 1975) (hereinafter referred to as the principal Act), -

(a) in clause (f), for the word "sixteen", the word "ten" shall be substituted;

(b) in clause (h), for the words "twenty thousand rupees", the words "seventy-five thousand rupees" shall be substitutes.

3. Amendment of section 5.-In section 5 of the principal Act,-

(a) in sub-section (1), for the words "twenty thousand rupees", the words "seventy-five thousand rupees" shall be substituted.

(b) in subsection (3), for the words "twenty thousand rupees", in both the places where they occur , the words "seventy-five thousand rupees" shall be substituted;

(c) in sub-section (4), for the words "ten thousand rupees', the words "twenty-five thousand rupees" shall be substituted.

4. Amendment of section 7.-In section 7 of the principle Act, in sub-section (1),-

(a) in clause (a) and (c), for the words "twenty thousand rupees", the words "seventy-five thousand rupees" shall be substituted;

(b) in clause(d), for the words "ten thousand rupees", the words twenty-five thousand rupees", shall be substituted.

5 . Substitution of new schedule for existing Schedule .-For the Schedule to the principal Act, the following Schedule shall be substituted, namely:-