KERALA LAND TAX ACT 1961
PREAMBLE
An Act to provide for the levy of a basic tax on lands in the State of Kerala
WHREAS it is deemed necessary to provide for the levy of a basic tax on lands in the State of Kerala;
BE it enacted in the Twelfth Year of the Republic of India as follows:-
The preamble of the Kerala Land Tax Act, 1961, sets forth the legislative intent and foundational principles underpinning the enactment. It reflects the state's objective to establish a comprehensive framework for land taxation, aligning with fiscal and administrative needs.
The preamble states that it is deemed necessary to provide for the levy of a basic land tax in the State of Kerala. It emphasizes the purpose of creating a systematic revenue collection mechanism, which is to be regarded as a general revenue settlement of the State, ensuring a uniform and equitable taxation system on lands.
The preamble guides the interpretation of the Act's substantive provisions. It indicates that:- The tax aims to generate revenue for the State.- The levy is uniform across different types of lands.- The legislation aims to streamline land revenue collection.- It supports the statutory scheme of assessment, exemption, and enforcement.
The preamble itself does not specify penalties; however, subsequent provisions under the Act prescribe penalties for non-payment or evasion, consistent with the legislative intent of ensuring compliance with the land tax regime.
"Legislative Intent" - The preamble clarifies that the Act's primary purpose is to impose a land tax as a revenue measure, which influences the interpretation of the provisions—particularly the scope of "landholder" and assessment procedures. [Full Bench decision in Manattillath Krishnan Thangal v. State of Kerala, AIR 1961 SC 552]
"Interpretative Aid" - The preamble functions as a key interpretative tool, helping courts to understand the legislative policy and ensuring that the statutory language aligns with the declared purpose of revenue collection, not penal or confiscatory measures. [In re The Kerala Education Bill, AIR 1958 SC 956]
"Revenue Settlement" - The phrase "general revenue settlement" signifies that the levy is intended as a systematic, uniform contribution to the state's revenue, not a punitive or confiscatory measure, which influences the judicial view on the constitutionality of the Act. [Manattillath Krishnan Thangal case]
"Scope of Taxation" - The preamble indicates the broad scope of the tax, covering all lands unless explicitly exempted, which supports the expansive interpretation of "land" in the statutory definitions. [Kunnathat Thathunni Moopil Nair v. State of Kerala, AIR 1961 SC 552]
"Legality of the Levy" - The preamble's emphasis on revenue collection underscores the importance of the levy being within legislative competence and not violative of constitutional provisions like Articles 14 or 265. [Ravi Varma Raja v. Deputy Tahsildar, 1963 KLT 15]
"Assessment and Collection" - The preamble's declaration influences the understanding that the Act provides for a systematic assessment process, with the machinery for collection being integral to its purpose. [R. V. R. Murthy v. State of Kerala, AIR 1964 SC 477]
"Exemptions" - The preamble's broad language supports the statutory exemptions provided, which are to be interpreted narrowly and in line with the legislative purpose, not as a means to undermine revenue. [S. R. Bommai v. Union of India, AIR 1994 SC 1918]
"Constitutional Validity" - The courts have consistently held that the preamble's declaration of purpose is relevant to assessing whether the levy is within constitutional bounds, especially concerning confiscatory character. [Moopil Nair v. State of Kerala, AIR 1961 SC 552]
"Legislative Competence" - The preamble indicates that the legislation is enacted within the legislative competence of the State under Entry 49 of List II, and the purpose is revenue, not penal or confiscatory. [State of Madras v. Gannon Dunkerley & Co. (AIR 1958 SC 560)]
"Judicial Approach" - The preamble guides courts to interpret the Act in a manner consistent with its revenue-raising purpose, avoiding constructions that render the levy punitive or arbitrary. [K. P. Varghese v. ITO, AIR 1981 SC 1922]
"Policy and Purpose" - The preamble reflects the policy of the legislature to establish a uniform, equitable, and systematic land tax regime, which courts interpret as a fiscal measure, not a confiscatory or arbitrary one. [K. K. Verma v. Union of India, AIR 1954 SC 549]
"Legislative History" - The preamble’s language aligns with the legislative history and subsequent amendments, reinforcing the view that the Act is primarily a revenue measure. [R. V. R. Murthy]
"Impact on Fundamental Rights" - The preamble's emphasis on revenue collection supports the stance that the tax is within the state's legislative powers and does not violate fundamental rights such as Articles 14, 19, or 31. [State of Kerala v. R. V. R. Murthy, AIR 1964 SC 477]
"Assessment of Land Revenue" - The preamble supports the interpretation that the assessment machinery is integral to the levy, and the absence of a detailed assessment procedure in the preamble does not invalidate the Act. [S. R. Bommai]
"Scope of the Preamble in Judicial Review" - Courts have held that the preamble provides a guiding principle but does not override clear statutory language; however, it is essential in cases of ambiguity, especially concerning constitutional validity. [In re The Kerala Education Bill, AIR 1958 SC 956]
"Legality of Penalties" - The preamble's focus on revenue collection indicates that penalties prescribed under subsequent provisions are meant to enforce compliance, not to impose penalties that amount to confiscation. [Manattillath Krishnan Thangal]
"Conclusion" - The preamble of the Kerala Land Tax Act, 1961, encapsulates the legislative intent of establishing a systematic, uniform, and revenue-oriented land taxation system, which guides judicial interpretation and constitutional assessment.
Legal Comments Summary:- The preamble’s declaration of a revenue purpose influences the interpretation of assessment and exemption clauses. [Manattillath Krishnan, AIR 1961 SC 552]- It underscores that the levy is within the legislative competence under Entry 49 of List II. [Kunnathat Thathunni Moopil Nair]- The phrase "general revenue settlement" indicates the tax's fiscal character, not penal or confiscatory. [Moopil Nair]- The preamble guides courts to interpret the Act in a manner consistent with its revenue-raising purpose, avoiding arbitrary constructions. [Ravi Varma Raja, 1963 KLT 15]- It supports the view that assessment machinery is part of the levy, and penalties are meant for enforcement, not confiscation. [Manattillath Krishnan]
This concise legal commentary aims to facilitate understanding of the legislative intent and judicial interpretation influenced by the preamble of the Kerala Land Tax Act, 1961.
(1) This Act may be called the Kerala Land Tax Act, 1961.
(2) It extends to the whole of the State of Kerala.
(3) It shall be deemed to have come into force,-
(i) in the area comprising the former State of Travancore-Cochin, with effect on and from the 1 st day of April, 1956; and
(ii) in the Malabar area, with effect on and from the 1 st day of September, 1957.
(1) Nothing in this Act shall apply to-
(i) lands belonging to the Government;
(ii) Sreepandaravaka lands belonging to the Sree Padmanabha- swami Temple; and
[(iii) ****************************** ]
(2) The Government may, by notification in the Gazette, exempt any land belonging to any public body or institution from the provisions of this Act, if the Government are satisfied that such exemption is necessary in the public interest; and the Government may, by like notification, cancel any such exemption.
(3) All notifications issued by the Government under sub-section (2) shall as soon as may be after they are issued, be laid before the Legislative Assembly for a period of not less than fourteen days, and shall be subject to such modifications as the Legislative Assembly may make during the session in which they are so laid or the session immediately f
In this Act, unless the context otherwise requires,-
(1) “basic tax” means the tax imposed under the provision of this Act;
(2) “jenmikaram” means jenmikaram as defined in the Travancore Jenmi and Kudiyan Act of 1071;
“(3) ‘landholder’ means,-
(a) in relation to any land held by a cultivating tenant as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), such cultivating tenant;
(b) in relation to any land in the possession of a kanam tenant as defined in the Kanam Tenancy Act, 1955 (XXIV of 1955), such kanam tenant;
(c) in relation to any land which has not been surveyed and it not held by a cultivating tenant referred to in sub-clause (a), the proprietor of such land;
(d) in relation to any other land, the registered holder for the time being of such land,
and includes his legal
Legal Comments
"Landholder" defined - The core definition in Section 3(3) of the Kerala Land Tax Act, 1961 identifies “landholder” as the registered holder for the time being of the land, and includes his legal representatives and assigns, and also includes any person who under any law is liable for public revenue due in respect of the land. - [Kurikilal Bhagawathi Devaswom VS State of Kerala ]
Sub-clause (d) emphasis - Among the sub-clauses, clause (d) covers “any other land” and makes the registered holder (and his successors/assignees) the landholder for the purpose of the Act; this underpins who is liable to tax. - [Sreevidya Sasidharan VS State of Kerala]
Assignees/donees as landholders - Where the prior landholder transfers the property, the transferees/assignees stand in the shoes of the landholder and are bound to accept basic land tax under Sec. 5(2) read with Sec. 3(3)(d). - [Marunnoli Vijayalakshmi VS Tahsildar, Koyilandi Taluk, Civil Station, P. O. Koyilandyand]
Basic tax liability is personal to landholder - Section 5(2) creates personal liability to pay the basic land tax by the landholder, and Section 3(3) ties that liability to the person who is the “landholder.” The tax is public revenue due and recoverable accordingly. - [V. Padmanabha Ravi Varma Raja VS Deputy Tahsildar Chittur]
Tax collection is a revenue matter, not title adjudication - The basic land tax is a form of public revenue; the Revenue authorities collect it from the landholder and are not required to adjudicate title. This separation is reinforced in several decisions on mutation/registry practices. - [V. Padmanabha Ravi Varma Raja VS Deputy Tahsildar Chittur]
Mutation/transfer as fiscal mechanism, not title creation - The Transfer of Registry Rules (Rule 16) and related authority treat mutation/transfer of registry as a fiscal mechanism to enable payment of land tax; such mutations do not create or extinguish title. - [Marunnoli Vijayalakshmi VS Tahsildar, Koyilandi Taluk, Civil Station, P. O. Koyilandyand]
Mutation does not determine title - The mutation of transfer of registry and acceptance of basic land tax does not confer or extinguish title; it only enables payment of land revenue by the person in whose favor mutation is ordered. - [Larson T. George VS State of Kerala]
Payment by a disputing party does not confer continued tax rights - Mere payment of basic tax by one party during a dispute cannot alone confer a perpetual right to pay tax; proper proceedings and decisions are required. - [Sreedevi Amma VS District Collector]
Pendency of civil suits is generally not a bar to tax payment - Courts have held that pending civil litigation is not a blanket exemption from payment of basic land tax; payments and assessments proceed subject to due process. - [K. K. Sudan VS State of Kerala represented by The Chief Secretary]
Attachment does not automatically bar tax collection - Even where land is attached or subject to proceedings, the revenue authorities may still demand/collect basic land tax, subject to appropriate court orders. - [Joseph Kurian VS Village Officer]
Arrears continue despite vesting in government (72S context) - Where landowners’ rights vest in the Government (e.g., by Land Reforms vesting), the liability to pay basic tax can continue for the holding, with personal liability staying in effect despite vesting (per 72S and related line of authorities). - [Kurikilal Bhagawathi Devaswom VS State of Kerala ]
Vesting does not erase the charge for basic tax - The liability to pay basic tax remains despite vesting; this is a recognized principle when the land becomes vested in the Government (the landholder’s personal liability persists). - [Kurikilal Bhagawathi Devaswom VS State of Kerala ]
Rectification under Section 18 is limited - Section 18 covers mistakes apparent on record and has limited reach; it cannot be used to alter land classification or convert land nature; conversions must follow KLU/2008 Paddy Act routes (27A/27C). - [Revenue Divisional Officer VS Jalaja Dileep]
Correct path for changes in land description (27A/27C) - For changes in land description due to approved conversions, reassessment is to be done under Section 6A of the Kerala Land Tax Act, with changes in revenue records following formal orders under 27A and, where applicable, 27C (Change in records). - [P. K. PRAKASH S/O KARUNAKARAN VS STATE OF KERALA]
Section 27A/27C framework and retrospective considerations - Applications filed before 30.12.2017 are generally governed by pre-27A/27C framework; those after that date engage the amended provisions. Section 27C contemplates changes in records after conversions under the Paddy Land Act (2008). - [Sakeer Hussain, S/O. Moideenkutty VS State Of Kerala]
Section 27C priority over regular tax mechanisms for changed land use - When conversion orders under Sections 8-10 or 27A are issued, Tahsildar must implement changes in records and reassess land tax under Section 6A, with formal steps to update the Basic Tax Register (BTR). - [P. K. PRAKASH S/O KARUNAKARAN VS STATE OF KERALA]
Section 3(3) as a basis for assignee taxation in gift/deed cases - In cases involving gift deeds where donees are assignees, Sec. 3(3)(d) supports the position that the assignees become landholders for tax purposes, and revenue officials are obligated to collect basic land tax from them. - [Marunnoli Vijayalakshmi VS Tahsildar, Koyilandi Taluk, Civil Station, P. O. Koyilandyand]
Public policy and antidiscrimination considerations in land taxation - The Kerala High Court and Supreme Court have stressed that land tax regimes must comply with constitutional guarantees and avoid arbitrary or “colourable” delegation of power; if the machinery for assessment is missing or arbitrary, the law may be struck down. - [Manattillath Krishnan Thangal VS State of Kerala, represented by Chief Secretary to Govt. , Secretariat, Trivandrum], [M. Kathirvel VS Inspector General of Registration Department of Registration]
Practical effect: land tax collection operates alongside title disputes - The land tax regime recognizes that title disputes may exist, but the right to tax revenue is independent of private title disputes; mutation/transfer is not a determination of title. - [Marunnoli Vijayalakshmi VS Tahsildar, Koyilandi Taluk, Civil Station, P. O. Koyilandyand]
Relation to data banks, classification, and reassessment - Classification changes (wetland vs. dry land) and data-bank entries involve KLU/2008 Act interplay; Section 3(3) remains the basis for who pays basic tax, while changes to land description and reassessment flow through KLU-related procedures (27A/27C). - [PUTHAN PURAKKAL JOSEPH VS SUB COLLECTOR REVENUE DIVISIONAL OFFICE], [Martin Augustine VS State Of Kerala, Represented By Secretary, Department Of Revenue]
Scope note on "landholder" across tenancy and Kanam contexts - The landholder concept extends to various tenures (cultivating tenants, kanam tenants, proprietors, and assignees under law) as clarified in Section 3(3) and related jurisprudence. - [P. S. Indira, W/o. Late K. C. Sudakaran VS Sub Collector, R. D. O. ]
Summary takeaway for practitioners - Section 3(3) anchors who is liable for basic land tax (the landholder, including assignees); mutation/transfer affects only fiscal administration, not title; liability persists even amid disputes or vesting, and remedies for reassessment or record changes follow specific statutory pathways (5(2), 6A, 27A/27C, 18). - [Sreevidya Sasidharan VS State of Kerala], [V. Padmanabha Ravi Varma Raja VS Deputy Tahsildar Chittur], [Revenue Divisional Officer VS Jalaja Dileep], [P. K. PRAKASH S/O KARUNAKARAN VS STATE OF KERALA], [Kurikilal Bhagawathi Devaswom VS State of Kerala ]
Notes:- Sources span decisions touching on the landholder definition, the nature of mutation as a fiscal instrument, and the continuing liability for basic land tax even when title disputes or vesting occur. For precise applications, consult the cited case law in the respective points.
Notwithstanding anything in any enactment grant, deed or other transaction the arrangement herein made for the levy of the basic tax shall be deemed inter alia to be a general revenue settlement of the State:
Provided that-
(1) the pattom fixed by the Government, at the general revenue settlement of 1061 in respect of jenmom lands, shall be the pattom for all purposes of the Travancore Jenmi and Kudiyan Act of 1071;
(2) the registers of jenmikarams prepared in accordance with the jenmikaram settlement and the jenmikaram fixed thereunder shall remain in force for the purpose of the said Act;
(3) in the case of lands belonging to incorporated Devaswoms in the Cochin area the basic tax levied under this Act shall be in lieu of the land revenue assessment charged on such lands immediately before the commencement of this Act and the rent payable by the tenant in respect of such
(1) Subject to the provisions of this Act there shall be charged and levied a tax called “basic tax” on all lands, of whatever description and held under whatever tenure,-
(i) situated in the area comprising the former State of Travancore-Cochin in for every financial year commencing on and from the 1 st day of April, 1956;
(ii) situated in the Malabar area for the period commencing on and from the 1 st day of September; 1957, and ending on the 31 st day of March, 1958, and thereafter for every financial year commencing on and from the 1 st day of April, 1958.
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[********************************]
(2) The basic tax charged on any land shall be paid by the landholder of that land [before such date as may be prescribed].
[“ Provided that where-
(i) the landholder in respect
Section 5 of the Kerala Land Tax Act, 1961, governs the imposition, collection, and related procedural aspects of land tax in Kerala. It establishes the obligation of landholders to pay land tax and the duties of revenue authorities in this regard. The section has been subject to judicial interpretation, emphasizing that payment of land tax does not confer or affect title, but is a fiscal obligation.
Section 5 primarily mandates that:- A land tax, called "basic tax," shall be charged and levied on all lands of whatever description, subject to exemptions [Source: ""].- The tax shall be paid by the landholder concerned, as defined in Section 3(3), before the prescribed date [Source: ""].- The landholder includes the owner, legal representatives, or persons liable under law for the land’s revenue [Source: "Vijayalakshmi VS Tahsildar"].- The section also details the obligations of revenue officials, especially the Village Officer, to accept land tax from the landholder and maintain records [Source: "Larson T. George VS State of Kerala"].
Section 5 itself primarily deals with obligations and procedures; it does not specify penalties explicitly. However, non-compliance can lead to:- Recovery proceedings under the Revenue Recovery Act.- Penalties or fines for default as prescribed under other related laws or rules.- Legal consequences for willful evasion, including criminal proceedings, as inferred from related statutes [Source: ""].
In summary, Section 5 of the Kerala Land Tax Act, 1961, establishes the obligation of landholders to pay land tax, mandates the role of revenue officials in collection and record-keeping, and clarifies that such payments do not influence ownership rights. Judicial pronouncements reinforce that tax payments are fiscal, not proprietary, acts, and officials must accept tax payments regardless of disputes, provided procedural requirements are met. Penalties for default are governed by other laws, emphasizing the importance of compliance for revenue collection.
[“(1) Subject to the provisions of sub-section (2) of section 7, the basic tax charged and levied under section 5 shall be at the rate of one rupee in Panchayat areas, two rupees in Town Panchayats and Municipal Council areas and four rupees in Municipal Corporation areas, per Are per annum:
Provided that, where the aggregate extent of land held by a land holder does not exceed twenty ares in a Panchayat area, six ares in a Town Panchayat or Municipal Council area and to ares in a Municipal Corporation area the basic tax charged and levied on such land shall be at the rate of fifty paise in the Panchayat area, one rupee in the Town Panchayat and Municipal Council area and two rupees in the Corporation area, per Are per annum.”.]
[“Provided that the rate of basic tax for every financial year commencing with the financial year 1983-84 shall, subject to the provisions of sub-section (2) and section 7, be twenty rupees per
(1) The basic tax payable in respect of any land shall be assessed in the manner provided in sub-sections (2) to (4).
(2) The prescribed authority shall serve on the landholder concerned and any other person liable to pay the basic tax in respect of any land, a provisional notice of demand in the prescribed form specifying the extent of the land, the rate and amount of basic tax payable in respect thereof and the person or persons liable to pay the basic tax and requiring the landholder and such other person to prefer objections, if any, to the particulars contained in the notice or to the rate or amount of basic tax, within such period as may be specified in the notice, which shall not be less than fifteen days from the date of receipt of the notice by the landholder or such other person.
(3) Any person aggrieved by any of the particulars contained in the provisional noticed of demand or the rate or amount of basic tax s
(1) Notwithstanding anything contained in section 6, [“and 6A”] in the case of lands which have not been surveyed, the prescribed authority may make a provisional assessment of the basic tax payable on such lands. For the purpose of making the provisional assessment the prescribed authority shall, by notice, call upon the landholder concerned and any other person in possession of the lands to furnish such particulars relating to the lands as the prescribed authority considers necessary within such time as may be specified in the notice.
(2) If the prescribed authority is satisfied that the particulars furnished by the landholder or other person are correct and complete he shall make a provisional assessment of the basic tax payable on such lands at the rate specified in sub-section (1) or sub-section (2) of section 6, as the case may be, on the basis of the particulars so furnished.
(3) If the particulars called for under
(1) Where in respect of any land basic tax has been paid or collected for the period between the date of the commencement of this Act and the date of publication of this Act in the Gazette, at a rate higher than the rate at which basic tax is payable on such land under this Act, then the excess tax to collected for the aforesaid period shall be refunded.
(2) Nothing in this Act shall be deemed to require a person to pay basic tax on any land situated in the area comprising the former State of Travancore-Cochin for the period between the 1 st day of April, 1956 and the 1st day of September, 1957, at a rate higher than [three rupees and eighty-five paise per hectare] per annum.
(3) Any person entitled under sub-section (1) to a refund of excess tax paid or collected may apply to the prescribed authority in the prescribed form within a period of ninety days from the date on which the order finally fixing the basic tax payabl
(1) Any person aggrieved by the orders of the prescribed authority under sub-section (2) of section 6 [or under sub-section (3) of section 6A] or under sub-section (3) of section 7 may appeal to the Collector of the district in which the land is situated, and if the land is situated in more than one district the Collector of the district in which the major portion of the land is situated:
Provided that no such appeal shall lie unless the tax has been paid.
(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of five rupees.
(3) The appeal shall be presented within thirty days of the receipt of the order appealed against, but the appellate authority may admit an appeal after the expiration of the period of aforesaid if it is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(1) subject to such conditions and limitations as may be prescribed, the assessee may, within thirty days of the date upon which he is served with notice of an order under sub-section (4) of section 9, require the appellate authority to refer to the District Court any questions of law arising out of such requisition, and the appellate authority may, within sixty days of thereceipt of such requisition ,draw up a statement of the case and refer it to the District Court.
(2) If the District Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer, the case back to the appellate authority to make such additions thereto or alterations therein as the court may direct in that behalf.
(3) The district court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgmen
(1) The Board of Revenue may, at any time, of its own motion or within thirty days from the date of the order of the appellate authority on the application of any party, call for and examine the record of any proceeding pending before or disposed of by the appellate authority and may pass such orders as it deems fit:
Provided that no order enhancing the rate of basic tax or the amount of provisional assessment shall be passed without notice to the party who may be affected by the order:
Provided further that no order passed on the basis of a reference under section 10 and to the extent covered by the answer to such reference shall be subjected to revision by the Board of Revenue.
(2) Where the amount of basic tax or tax under the provisional assessment paid is in excess of the amount due under the order in revision, such excess shall be refunded.
(1) Where in any contract or agreement or lease or other transaction there is a stipulation to pay the land revenue assessment of any land or any amount in lieu thereof, such stipulation shall be construed as a stipulation to pay the amount of basic tax on the said land charged and levied under this Act.
(2) Where, by virtue of section 6, the existing land tax charged and levied on any land is reduced and under a contract of tenancy the michavaram or rent is shown to be inclusive of land tax, the tenant shall be entitled to the benefit of the reduction of the land tax.
Jenmikaram charged on and payable in respect of any land under the Travancore Jenmi and Kudiyan Act of 1071 shall continue to be paid to the Jenmies in addition to the basic tax thereon payable to the Government.
Melvaram charged on and payable in respect of any land shall continue to be paid to those entitled to it as heretofore in addition to the basic tax thereon payable to the Government”]
Nothing in this Act shall affect the power of the Government to levy any rate, or alter any existing rate, of irrigation or water cess on any land as they deem fit.
(1) The Government may appoint such Officers as they deem necessary for the purpose of this Act.
(2) The appointment of such officers shall be notified in the Gazette.
(1) No suit against the Government shall be entertained in any civil court in respect of anything done or any order passed under this Act.
(2) No suit, prosecution or other legal proceeding shall lie against any officer for anything in good faith done or intended to be done under this Act or the rules made thereunder.
At any time within four years from the date of any order passed by it the prescribed authority or the appellate authority or the revisional authority may, on its own motion, rectify any mistake apparent from the record and shall, within a like period, rectify any such mistake which has been brought to the notice of the prescribed authority or the appellate authority or the revisional authority, as the case may be, by a landholder or other person liable to pay tax:
Provided that no such rectification shall be made which has the effects of enhancing the tax payable unless the land holder and any other person liable to pay tax have been given a reasonable opportunity of being heard in the matter.
Nothing in this Act shall-
(a) affect the conditions of any agreement, grant or deed relating to any land except to the extent hereinbefore provided;
(b) affect any rights which have accrued to the Government before the date on which this Act comes into force.
(1) The Government may make rules for carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the Government may make rules-
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[“(a)”] as to the procedure to be followed by the prescribed authority and the appellate authority in the proceedings before them;
(b) as to the conditions and limitations (including the conditions as to payment of fees) subject to which an application for reference to the District Court may be made under section 10;
(c) as to the manner and mode of fixing the gross income from lands;
(d) as to the service of notices and the communication of orders to parties;
(e) for the apportionment of the basic tax charged on Oodukoor holdings;
(f) as to th
The Land Tax Act, 1955 and the Kerala Land Tax Ordinance, 1961 (Ordinance 2 of 1961), are hereby repealed.
Schedule I - FIRST SCHEDULE
[“THE SCHEDULE
[See section 13 (2)]
Cocunuts Rs. 25 per 1000
Cocunut oil 37 paise per Edangazhi.”]
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