THE KERALA BUILDING TAX (AMENDMENT) ACT, 1990 [1]
(ACT 1 OF 1991)
An Act further to amend the Kerala Building Tax Act, 1975. Preamble. " WHEREAS it is expedient further to amend the Kerala Building Tax Act, 1975, for the purpose hereinafter appearing; BE it enacted in the Forty-first Year of the Republic of India as follows: " 1 . Short title and commencement." This Act may be called the Kerala Building Tax (Amendment) Act, 1990. (2). It shall be deemed to have come into force on the 6 th day of November, 1990. 2. Insertion of new section 3A." A fter section 3 of the Kerala Building Tax Act, 1975 (7 of 1975) (hereinafter referred to as the principal Act), the following section shall be inserted, namely:" "3A. Power to make exemption." The Government may, if they consider it necessary so to do for the promotion of tourism, by notifica tion in the Gazette make exemption from the payment of building tax under the Act in respect of any building or buildings the Construction of which is completed during such period and in such areas as may be specified in the notification and having such specifications as may be prescribed in the rules in this behalf.". 3 . Repeal and saving." (1) The Kerala Building Tax (Amendment) Ordinance, 1990 (8 of 1990), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. |