Kerala building tax act - James Joseph Adhikarathil Land problem solver

James Joseph Adhikarathil is a public servant, consultant, trainer, and advocate whose work has significantly impacted land administration, civic governance, and public awareness in Kerala, India. His multiple roles include:
Former Deputy Collector, Alappuzha — he held a senior role in land revenue administration.
Managing Director & Chief Consultant, Jamesadhikaram Land Matter Consultancy, Kottayam, Kerala.
Certified Trainer for both the Government of India and Government of Kerala. He trains officers (e.g. Tahsildars, village officers) in governance, land law, digital survey procedures, revenue matters.
Key Areas of Expertise & Work
James Joseph Adhikarathil combines legal, administrative, and technical knowledge, specializing in:
1. Land Matters & Land Revenue Laws
He helps resolve land issues in Kerala like pattuayam (patta/registration), pokkuvaravu (possession rights or encroachment issues), puramboke (waste land), resurvey, digital survey, and building tax / land tax.
2. Consultancy & Advisory
Through his consultancy, he provides legal support, monitoring complaints, interpreting government welfare schemes, and helping citizens navigate complex administrative processes.
3. Training & Public Administration
He conducts training for government officers under programs like ILDM (likely Integrated Learning and Development Mission) covering topics such as People-Friendly Governance, Ethics in Public Administration, Core Competencies of Civil Servants, etc.
4. Citizens’ Rights & Public Welfare
His work includes spreading awareness of welfare schemes, helping citizens claim their rights in land assignments, assignments of titles, etc. Also disseminating knowledge via workshops, presentations, and public information tools.
Values & Impact
From what can be pieced together, his work is characterized by:
Service Orientation — using administrative knowledge to help ordinary people, especially in land-justice and property rights, which are often sources of distress.
Transparency & Ethics — promoting good governance, accountability, fairness in public service.
Empowerment through Knowledge — training officers to be responsive; making legal/administrative processes more accessible; educating citizens about their rights.
Innovative Use of Technology and Process — engaging in digital survey, resurvey, and using online tools for grievance redressal or record keeping.
Notable Achievements
Establishing Jamesadhikaram Land Matter Consultancy as a point of contact for solving land problems in Kerala.
Being a former Deputy Collector (a high-ranking administrative role) gives him inside insight into how land revenue systems work, which he now uses to guide and improve these systems.
Certified trainer recognized by both state and central government, which implies trust in his subject-knowledge and ability to train administrative officers.
Inspirational Take
#synergytcikottayam #oiscakottayam #oiscakerala #u3akottayam

1. Kerala Building Tax Act.1975 SMART training series for Prospective Tahsildars. T. James Joseph

2. Every Next level Demands a new version of you. Learn. Unlearn. Relearn. How you manage people, process & Technology defines success. Re skilling Up skilling. New skilling.

3. S-M-A-R-T administration. S - Specific. M - Measurable. A - Achievable. R - Relevant. T - Timebounded .

4. Factors affecting smartness. 6 Ds D ECISIONS D ELEGATION . D OCUMENTS quality. D ATA. D IAS performance. D ELAY avoidance.

5. Building Tax . Kerala Building Tax Rules - 1974 Kerala Building Tax Act - 1975 Kerala Building Tax (Plinth Area) Rules – 1992 Kerala Finance act 1996 - 15% additional tax for flats. Kerala Finance Act - 2011 - Kerala Finance Act - 2013 James Joseph Adhikarathil

6. GENERAL FEATURES. It is a one time tax. Assessment is based on Plinth area. Slab system for fixing the Tax. 2 categories of buildings Residential /Other Buildings. If the Plinth area of RB exceeds 278.7Sq.m, Annual Additional tax to be paid. Online system for assessment and payment. LSG should co operate. Exemption for building portions only for RB. ( Tahsildar can exempt ) Exemption for OB – power vested with govt. Provision for correction/appeal and revision. James Joseph Adhikarathil

7. Assessment. Tahsildar is the authority. Assessment based on Return and Report. Separate Methods for RB/OB/MB/Extensions/Flats. Service of notices essential. Provision for hearing. Provision for Instalments. Exemption for Government/ Lsg Buildings. Exemptions for building portions of RB. Exemptions for OB for special purpose. Provision for correction/appeal and revision. James Joseph Adhikarathil

8. Exemptions. Building portions of Residential building. Out side latrines. All call porches . Garages/ Agri tool- fire wood storage space. Open tress. Other buildings. Religious. Charitable. Educational. Factories. Cattle/pig/chicken farms for non residential purpose. James Joseph Adhikarathil

9. Increases/reductions/interests. Increases Housing project cess 2% for more than 4000 sq ft RB. 15% increase for flats. 6% interest for defaulted payment. 12% penal interest for misuse of exemptions. 18% interest for instalments sanctioned by Govt. REDUCTIONS. 12.5% for building constructed with approved plan of govt.approved agency. 50 % for buildings satisfying 3 conditions. 20% for bulk remittance of LT (5 years or more) James Joseph Adhikarathil

10. Appeal / Revision / Corrections. Appeal to RDO within 30 days in form10 by remitting 25% Revision wihin 30 days to Dist. Collr . by remitting 50 % Tahsildar/ RDO / Collector can correct any mistake apparent from records within 3 years. Hearing must be conducted in all cases. Tahsildar is the authority for reassessment of LT. James Joseph Adhikarathil

11. 10 steps to EFFICIENT REVENUE COLLECTION. Well defined Goals. Accurate information. Proper delegation. Team work. Educate the customer. Effective Hearing. Speaking orders. Conferences . Reconciliation. Recognition and Rewards.

12. Smart Hearing. 7 days notice. Specific reason for hearing should be stated in the notice. One request to postpone may be considered. Permission to appear authorised representative. Essential parties only. Hearing in the right time. Hearing may be delegated. Mozhi in the hand writing of the authority. Collection of evidences. Probing questions.

13. Smart conference. SPECIF AGENDA. Notice should bear agenda. Conference in the right time. Proper delegation. Disciplined atmosphere. Only essential personnel on the dias . No diversion from agenda. Review of the minutes in the previous meeting. Collecting statements and reports. OBTAIN FEED BACK Giving instruction. Summarisation. Minutes within 48 hours.

14. Smart PROCEEDINGS. Subject. Chronological Referencing. Analysis of the complaint/ request/ subject. ANALYSIS OF THE REPORTS AND EVIDENCES. Legal viability. Findings. ORDER.

15. 3 important dates. 01-04-1973 – Building constructed after this date should be assessed. 10-02-1992 – Buildings constructed after this date should be assessed based on Plint Area. 01-04-1999 - Luxury tax for residential building >3000sq.ft James Joseph Adhikarathil

16. Assessment of KBT is based on Plinth area..01/04/1973 Residential. Other buildings. Mixed. Flats. Extensions. Exemptions.

17. S.2.e - BUILDING “building” means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal or other material, but does not include any portable shelter or any shed constructed principally of mud, bamboos, leaves, grass or thatch or a latrine which is not attached to the main structure

18. S.2.k. Plinth are is Floor area. the area included in the floor of a building and where a building has more than one floor the aggregate area included in all the floors together

19. Eligible date of assessment . Date of completion or Date of Residence whichever is earlier. The building owner should file return in form II Thasildar within 2 months after completion. Otherwise tahsildar may issue notice in form III to the Building owner to file return.

20. REGISTER. A - register of assessment - Taluk office B - register of assessees - Village Office. C - register of reported cases- village Office. D - Register of Luxury tax cases. – Village Office. Annexure 12 - VOM – Register of buildings having possibility of extention .

21. Authority. Assessment – Tahsildar . Appeal – RDO Revision- District Collector./Government. Exemption- Government. LT reassessment - Tahsildar Reporting. Communication. Village Officer. Collection.

22. 10 types of Exempted buildings. S.3. Portable shelter or any shed constructed principally of mud, bamboos, leaves, grass/ thatch/ a latrine which is not attached to the main building. Residential building having plinth area less than 100 sq.M Other buildings having plinth area less than 50 sq M Government Buildings. LSG Buildings. Religious & Charitable institutions. Factories . ( should have all licenses.) & Workshops. Building constructed with govt.grant . >25% Educational institutions. Cattle/pig/chicken farm not for commercial purpose. Assessing authority have no power for exemption. Misuse of exemption invite assessment with interest@12% from the date of construction.

23. Exempted portion of residential buildings. All car porches. Garages. Fire wood storage. Outside Toilet. Uncovered Terrace. Steps. Remember- Exemption is only for residential buildings.

24. Assessment of extentions . If the old building portion is constructed before 01/04/1973, area of extension alone need not be assessed. If the area of old building portion is constructed after 01/04/1973, total building area should be assessed and tax if any realised for the old building portion to be deducted from the total assessed amount.

25. Special situations … Rental residential buildings may be treated as Residential buiding . Home stays may be treated as other buildings. Exemption of additional parts only for residential buildings. Administrative blocks of educational buildings/ factories can be assessed. No collection charge in RR cases. Rate of interest is 6% Buildings constructed as per the plan of Govt agencies will invite 12.5% reduction in building tax. Buildings constructed in wrong category of land is also to be assessed. No exemptions for buildings constructed for tourism purpose. No exemption for buildings licensed with SSI regn .

26. Exempted buildings. S.3. Government is the authority to exempt and Educational institutions- Administrative office should be assessed. Hostel for exclusive use of students of the institution need not be assessed. Convent buildings need not be assessed. Auditorium / Hostels generating income from outer sources should be assessed.

27. Role of LSG. User name and Id for village officer is available on request. List of cases eligible for assessment is available – use the information to prepare form I. Property tax in LSG can be realised only on production of receipt of Luxury Tax.

28. Luxury Tax Buildings constructed /extension work done after 01/04/ 99. Must have plinth area greater than 3000 sq ft- ( 287.7 sq mtr ) 5 Slabs- Tahsildar can consider request for reassessment. Must be realised in advance. 20% rebate for bulk remittance for 5 years – increase will not be affected. Assessment only for residential buildings. Request for reassessment – Dhananischaya adharam - govt. approval is required. 6% interest for defaulted payment .

29. LUXURY TAX. 01/04/99 Slab 1. 287.4 sq m – 464.50 ---- Rs.5000 Slab 2. 464.51sq m – 696.75--- -- Rs.7500 Slab 3. 696.76 sq m – 929.00---- Rs.10000 Slab 4. 929.01 sq m -onwards --- - Rs.12500 Rebate of 20% for advance remittance for 5 yrs. Should be reassesed if reduction in area claimed.

30. Assessment of flats Separate assessment for each flat. No exemption for common area or common buildings. Total common area to be calculated and and proporatate area must be added to each flat area. 15 % increase in tax rate of residential buiding . Total area is liable for assessment for luxury tax from a multiple flat owner.

31. Notice – Wrong Category of Land ( in AO & DN) 1975 - ലെ കേരള കെട്ടിടനികുതി നിയമത്തിലെ വ്യവസ്ഥകൾക്ക് വിധേയമായിട്ടാണ് നികുതി നിർണയിച്ചിരിക്കുന്നത് അതിനാൽ കെട്ടിടം സ്ഥിതി ചെയ്യുന്ന ഭൂമിയുടെ നിയമസാധ്യത പരിശോധിച്ചിട്ടില്ല. ഭൂമിയുടെ അവകാശങ്ങൾ സംബന്ധിക്കുന്ന വിഷയങ്ങൾ എന്തുതന്നെ ആയാലും അവ അതാത് നിയമത്തിലെ ക്ഷമതയുള്ള അധികാരി ർണയം നടത്തുന്നതും അപ്രകാരമുള്ള തീരുമാനത്തിന് വിധേയമായിരിക്കുന്നതുമാണ്

32. Tax remittance certificate and Tax exemption certificate. If the building owner desires Tax remittance certificate must be issued in formVIII Tax exemption certificate must be issued in form XI.

33. FORMS Form I – S.3- List of buildings liable for assessment.( VO ). Form II - S.5- Return of completion of building ( Assessee ). Form III- S-6- Notice to submit return. Form IV – S.8 Notice for hearing. Form V – S.9(1) Assessment order by Tahsildar. Form VI- S.10- Demand Notice. Form VII –S.11 Revised assessment order Form VIII-S.12(3) Remittance certificate. Form IX – S.12(4) Certificate of exemption. Form X – S.14(1) Appeal to RDO Form XI- S.15 Reference to District court. FormXII - S.16 Application for refund. James Joseph adhikarathil 9447464502

34. Appeal to RDO in Form X . Should be submitted to RDO in form X within 30 days of assessment. Delay can be condoned upto 6 months. 25% of assessed tax should be remitted. ORIGINAL/ATTESTED COPIES OF CHALAN AND ORDER OF TAHSILDAR. Legal benefit stamp Rs 100 plus court fee stamp Stay petition /SOF may also be included. RDO should inform tahsildar about the appeal. Appeal cases should not be blindly remanded. Reasoned order must be ensured.

35. S.11. Appeal. Appeal before the RDO form VII In the prescribed form,stamped along with 25% tax remitted proof. 3. To be filed within 30 days of service of A.O. Delay upto 6 months can be condoned 4. Hearing to be conducted. 5. Assessment authority to be present in the hearing. 6. RDO can confirm reduce, enhance or remand the assessment. 7. Appellate order to be communicated to tahsildar . 8.Appellate order cannot be questioned in court.

36. Speaking orders – Reasoned orders. Analysis of the petition. Listing all the points in the SOF. Hearing. Seeking clarification. Reasoned decisions.

37. Revision. Should be submitted to District collector in form VIII within 30 days of appeal order. No statutory application form. Provision for suomoto revision.. 50%of assessed tax should be remitted. Government can revise the order.

38. S.15-Rectification of Mistake. The appellate authority or the revisional authority may, at any time within three years from the date of an order passed by it on appeal or revision, as the case may be, and the assessing authority may, at any time within three years from the date of any assessment or order passed by it, or its own motion, rectify any mistake apparent from the record of the appeal, revision, assessment or order, as the case may be, and shall, within the like period, rectify any such mistake which has been brought to its notice by an assessee : Provided that no such rectification shall be made which has the effect of enhancing an assessment or reducing a refund unless the assessee has been given a reasonable opportunity of being heard in the matter. (2) Where any such rectification has the effect of reducing the assessment, the assessing authority shall make any refund which may be due to such assessee . (3) Where any such rectification has the effect of enhancing the assessment or reducing a refund, the assessing authority, shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable.

39. Educate the owner. Building tax one time tax . Luxury tax. Assessment strictly based on Plinth area. Slab system of taxes. Eligibility for exemption. Renovated buildings with increased area will be assessed. Eligibility for instalment. 4 quarterly . Importance of filing return. Must appear for hearing. Interest for default. Provision for revision. Must keep the tax receipts. James Joseph adhikarathil 9447464502

40. Achieving the target. Obstacles Poor team work. Lapses in court case monitoring. Lapses in identifying the building. Unrealistic target. Absence of resources. Lapses in file processing. Lapses in reconciliation. Poor inspection mechanism/review.

41. S.2.e Expln 2. - FLATS Where a building consists of different apartments or flats owned by different persons, and the cost of construction of the building was met by all such persons jointly, each such apartment or flat shall be deemed to be a separate building;

42. S.2.l. Residential Building. ‘residential building’ means a building or any other structure or part there of built exclusively for residential purpose including outhouses or garages appurtenant to the building for the more beneficial enjoyment of the main building but does not include hotels, boarding places, lodges and the like.”.

43. S.3. Exemptions. 3.1.a -Central, State, LSG Buildings exempted. 3.1.b -buildings used principally for religious, charitable or educational purposes or as factories or workshops. 3.2 - If any question arises as to whether a building to be exempted, it shall be referred to the Government and the Government shall decide the question after hearing.

44. S.3.B – Misuse of exemption. If further activities in the building nullify the eligibility for exemption, the owner shall be liable to be assessed and to pay building tax under this Act together with penal interest at the rate of 12% per annum from the date of completion of construction of the building after hearing the assessee .

45. S.5– Charge of Building tax. S.5.5- Where there are out-houses, garages or other structures appurtenant to the building for the more convenient enjoyment of the building, the plinth area of such structure shall be added on to the plinth area of the main building and the building tax assessed accordingly:. the plinth area of a garage or any other erection or structure appurtenant to a residential building used for the purpose of storage of firewood or for any non-residential purpose shall not be added on the plinth area of that building

46. S.5.6– Who has to pay. The building tax shall be payable by the owner of the building . Explanation.- For the purposes of this Act, the construction of a building shall be deemed to have been completed when it is ready for occupation or has been actually occupied, whichever is earlier.”.

47. S.5A– Luxury Tax. (1)There shall be charged a luxury tax of annually on all residential buildings having a plinth area of 278.7 square metres or more and completed on or after the 1st day of April, 1999. (2) The luxury tax assessed under this Act shall be paid in advance on or before the 31st day of March, every year.

48. S.6– Calculation of Plinth area.. The plinth area of a building for the purposes of this Act, shall be the plinth area of the building as specified in the plan approved by the local authority or such other authorities as may be specified by Government in this behalf and verified by the assessing authority in such manner as may be prescribed.”

49. S.7. Return in form II 7.1 The owner of every building the construction of which is completed, or to which major repair or improvement shall furnish to the assessing authority a return in form II within the prescribed period along with a copy of the plan approved by the local authority or such other authorities as may be specified by the Government in this behalf and verified in the prescribed manner and containing such particulars as may be prescribed.”

50. S.7. Return in form II 7.3- If the assessing authority is of opinion that any person is liable to furnish a return in form II, it may serve a notice upon that person requiring him to furnish within such period, not being less than 30 days from the date of service of the notice.

51. S.8. Revised Return If any person has not furnished a return or having furnished a return under that section discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.

52. S.7. Return Responsibility of the owner to file return before the tahsildar . Service of notice to file return within 30 days Power of tahsildar to extend the timeline. If any person hesitate to file return tahsildar can assess the bulding to the best of his judgement .

53. Booking Building tax cases. Obtain list from LSG- Check whether it is new building or extention . Measure the building after issue of notice. Form II, III , IV to be served. Educate the owner. Convince the owner the area liable for assessment.

54. S.9. Assessment 9.1- If the Tahsildar is satisfied that a return made by an owner is correct and complete, it shall assess the amount payable by him as building tax [or luxury tax] on the basis of the return.

55. S.9. Assessment 9.2- If the Tahsildar is not so satisfied, it shall serve a notice in form IV on the assessee for hearing to collect evidence on which the assessee may rely in support of his return.

56. S.9. Assessment 9.3- The assessing authority, after hearing, shall, by order in writing, assess the amount payable by him as building tax Form V- assessment order. Form VI- Demand notice.

57. S.9. Assessment 9.4- For the purpose of making an assessment under this Act, the assessing authority may serve notice in form IV on any person who has made a return under subsection (1) of section 7 or section 8 or upon whom a notice has been served under sub-section (3) of section 7, a notice requiring him to produce or cause to be produced on a date specified in the notice such records or other documents as the assessing authority may require.

58. S.9. Assessment 9.5- If any person fails to make a return in response to the notice in form III, the assessing authority shall assess the amount payable by the person as building tax to the best of its judgment.

59. S.9. Assessment. If the return in form II is correct and complete direct assessment order in form V can be issued by Tahsildar. If tahsildar is not satisfied service of notice in form IV to assessee for hearing. Issue of assessment order In form V along with demand notice in form VI . Notice to produce further evidence. Issue of assessment order to assessee failed to produce evidence.

60. S.10. Demand Notice for Payment of Tax After making the assessment , the assessing authority shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable. Demand Notice in form VI + Asssessment order in form V will be served together.

61. S.12 Reference to court. The RDO either suomotu or on application convinced that question of law involves in the matter He can refer it to District court.

62. S.13. Revision by District Collector. District Collector can either suomotu or on application initiate revision. Hearing to be conducted. DC shall not call for the assessment file directly. The revision application should be within 30 days of receipt of the appellate order in the prescribed form along with proof of 50% tax remittance. No revision on pending appeal or within the appeal period. . Suomoto revision must be within 3 months of the appellate order.

63. S.14. Revision by Government. Government can either suomotu or on application revise the order within 60 days of the service of the revision order. Decision after hearing.

64. S.15-Rectification of Mistake. Appeal authority or revisioning authority either on application or suomotu can rectify any mistake apparent on records. If there is any change in assessment, the assessee should be heard. Refund or realisation of excess tax can be done. Notice to pay enhanced tax.

65. S.17. Hearing, a quasi judicial process. 1. Attendance. 2. Recording Claims. 3. Decisions. 4. Compelling production of documents. 5. commissions.- Building inspection & Report. 6. Online hearing. 7. Minimum hearing. 8. Essential personnel. ( Is VO necessary….?) 9. Speaking orders. 10. Installment facility.

66. S.18. Installment facility for tax remittance. Educate the customer. 4 equal quarterly instalments

67. S.19. Interest. 6% interest for delayed payment. Arrears of tax will invite first charge. No Collection charge if collected through RR

68. S.20. Refunds.. Refund possible as per order of 1. Assessment authority. 2. Appellate authority. 3. Revision authority. Application in form IX

69. S.21. Punishments.. Penal provision for submitting false statements by the assessee . IPC 177.

70. S.22. Penalty for delayed return.. Penalty @ RS 5 per day from the receipt of notice in form III.

71. S.23. Power of Inspection. Revenue officers have power to inspect when authorised . Notice to be given. Penalty for obstruction – 3 months imprisonment and Rs 500.

72. S.27. Bar of suits. 27. Bar of suits etc., in courts.― No suit shall be brought in any civil court to set aside or modify any assessment made under this Act and no prosecution, suit or other proceeding shall lie against the Government or any authority or officer for anything in good faith done or intended to be done under this Act.

73. Important points. 1. As per finance act 2011 if the assessed residential area is above 4000 an additional 2% housing cess has to be realised. 2. Home stays run as part of tourism promotion belongs to Other buildings.

74. Important points 3. If the area is decreased after sale of the buildings remitting luxury tax the tax may be exempted. 4. No collection charge required in the the case of building tax realised through RR.

75. Important points 5. PSUs and Board buildings are not exempted Buildings having SSI registration are not exempted. 7. LSG Buildings constructed with own fund - Fully exempted. 8

76. Important points 8. Administrative block of educational institutions not exempted. 9.Property tax may be allowed to remit only after remitting arrears of Luxury tax. 10. As per finance act,relaxation to buildings having area more than 2000 sq ft- 50 % tax only if the have fulfilled 3 conditions. James Joseph adhikarathil 9447464502

77. Important points 11. Low cost buildings constructed as per plan of government agency deserves 12.5% tax rebate. 12. Excess 15% tax for flats and apartments. 13.All car porches of residential buildings are exempted. 14. Violation of the exemption invite tax assessement with 12% penalty. James Joseph adhikarathil 9447464502

78. Important points. 15. Payment of Building tax do not guarantee right over the land. 16. Tahsildar can revise area reduction of tax in the case of Luxury tax. 17 . Truss roof area exempted if it not converted to a usable area. James Joseph adhikarathil 9447464502

79. Important points 18. Flat should be assessed separately for individual owners. Excess rate 15% 19. Common area should be calculated and add the proportionate are to the individual flat area. 20. Several flats owned by a single owner should be assessed as a single unit for building tax /luxury tax assessment. If any part selling occurred, luxury tax can be revised.

80. Important points. 18. Flat should be assessed separately for individual owners. 19. Common area should be calculated and add the proportionate are to the individual flat area. 20. Several flats owned by a single owner should be assessed as a single unit for luxury tax assessment. If any part selling occurred, luxury tax can be revised. 21. Several independent residential buildings in the same compound shall be assessed separately.

81. Important points. 22. For renovated buildings with increase in plinth area, total area will be assessed and tax remitted earlier if any, will be deducted. James Joseph adhikarathil 9447464502

82. Thank You!! . James Joseph Adhikarathil – 9447464502 Subscribe my You Tube channel - jamesadhikaram