GOVERNMENT OF KERALA

Revenue (Special Cell) Department

NOTIFICATION

G. O. (P) No. 442/2009/RD.

Dated, Thiruvananthapuram, 11th November 2009.

S. R. O. No. 1049/2009.—In exercise of the powers conferred by sub-section

(2) of section 3A of the Kerala Building Tax Act, 1975 (7 of 1975), the

Government of Kerala, having considered it necessary to do so, hereby make an

exemption from payment of building tax wholly in respect of the building of the

Kerala State Warehousing Corporation situated in Iritty, Thalassery Taluk which

has been constructed utilising the grant from the Central Government subject to

the condition that the building tax, if any, already paid shall not be refunded or

otherwise adjusted.

By order of the Governor,

DR. NIVEDITA P. HARAN,

Principal Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its

general purport.)

As per sub-section (2) of section 3A of the Kerala Building Tax Act, 1975,

Government may, by notification in the Gazette, make an exemption from the

G. 684/2009/DTP.

Kerala Gazette No. 48 dated 8th December 2009.

PART I

Section iv

2

payment of building tax either wholly or partly in respect of any building

constructed utilizing the grant of the Central Government or State Government

where such grant is not less than twenty five percent of the total cost of the

construction of the building. As the building of the Kerala State Warehousing

Corporation situated in Iritty, Thalassery Taluk was constructed utilising the

grant from the Central Government, which is not less than twenty five percent of

the cost of construction. Government have decided to make an exemption as

provided under the said section.

This notification is intended to achieve the above object.