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Municipality (Property Tax Service Cess and Surcharge) Rules 2011 (Kerala)

THE KERALA MUNICIPALITY (PROPERTY TAX, SERVICE CESS AND SURCHARGE) RULES, 2011

1. Short title and commencement.
2. Definitions.
3. Property tax to be levied to each building.
4. Fixing of rates of basic property tax.
5. Assessment of basic property tax.
6. Deductions and Additions to be made on Basic Property Tax.
7. Classification of area of Municipality into zones.
8. Classification of Roads.
9. Criteria for assessment of the annual property tax of the building.
10. Publication of public notice as to assessment of property tax.
11. Property tax return and its inspection.
12. Assessment of property tax and maintenance of tax assessment register.
13. Property tax demand register.
14. Demand notice to be given to each tax payers.
15. Procedure for remittance of property tax.
16. Appeal and Revision.
17. After assessment of property tax, variations made in the plinth area, in the manner of usage and otherwise of the building.
18. Realisation of property tax from the possessor.
19. Procedure to be taken for non-remittance of tax.
20. Assessment of Property tax of buildings constructed unlawfully.
21. Deduction of tax to the vacant building.
22. Notice to be given by the transferor and transferee as to the transfer of building.
23. Application to effect changes in the property tax assessment register as to the ownership of the building and procedure to be taken on it by the Secretary.
24. Obligation of the owner to give notice before construction, or re-construction or demolition of building.
25. Deduction of tax in areas included or, excluded inbetween a year.
26. Levy of service cess.
27. Rates of service cess.
28. Procedure for collecting service cess.
29. Fees to be realised for arranging special amenities.
30. Service charge to be realized in case of buildings owned by the Central Government.
31. Surcharge on the property tax.

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Vadakara Municipality v. Municipal Nikuthi Dayaka Samithi
Posted inKerala High Court Cases

Vadakara Municipality v. Municipal Nikuthi Dayaka Samithi

Municipality Act 1994 (Kerala) - Municipality (Property Tax, Service Cess and Surcharge) Rules 2011 (Kerala) - Rule 16 - Property Tax - Zonal Classification - Tribunal for Local Self-Government Institutions - Appeal Maintainability - Unregistered Association.
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