[Translation in English of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules, 1996, published under the authority of the Governor.] S.R.O. No. 110/96 In exercise of the powers conferred by Sections 210 and 241 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) read with Section 254 thereof, the Government of Kerala hereby make the following rules, namely:--

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S.Rule 1 Short title and commencement.--

S.Rule 2 Definitions.--

S.Rule 3 Procedure for passing resolution determining the levy of tax.--

S.Rule 4 Publication of new taxes.--

S.Rule 5 Secretary to maintain assessment books.--

S.Rule 6 1[Secretary] to assess tax.--

S.Rule 7 1[Powers of Standing Committee for Finance] to give directions to amend assessment books.--

S.Rule 8 Service of Bills.--

S.Rule 9 Issuance of receipt.--

S.Rule 10 Appeal.--

S.Rule 11 Procedure on appeal.--

S.¹[Rule 12 Revision on decision of standing committee for finance.--

S.Rule 13 Implementation of the decision on appeal.--

S.Rule 14 Notice to be served before enforcing provisions of distraint.--

S.Rule 15 Recovery by distraint

S.Rule 16 Civil suit for recovery of arrears.--

S.Rule 17 Power of the officer conferred with duty to execute warrant.--

S.Rule 18 Procedure for seizure of property.--

S.Rule 19 Distress not to be excessive.--

S.Rule 20 Sale of property distrained.--

S.Rule 21 Secretary to consider objections.--

S.Rule 22 Power of Government to call for records.--

S.Rule 23 Levy of fees on distraint.--

S.Rule 24 Distraint to be confined to properties within the Panchayat area.--

S.¹[Rule 25

S.Rule 26 Realisation of tax, from a person who has left the State or cannot be found.--

S.Rule 27 Magistrate to recover tax, warrant fee etc..--

S.Rule 28 The Secretary, Panchayat Employees and the Committee Members not to purchase any property directly or indirectly.--

S.1