[Act No. 18 of 2023]

[28th March, 2023]

PREAMBLE

An Act to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2023-2024.

Whereas, it is expedient further to amend the Kerala Panchayat Raj Act, 1994 (13 of 1994) and the Kerala Municipality Act, 1994 (20 of 1994) to give effect to certain financial proposals of the Government of Kerala for the financial Year 2023-2024;

Be it enacted in the Seventy-fourth Year of the Republic of India as follows:--

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S.1 Short title and commencement

(1) This Act may be called the Kerala Finance (No. 2) Act, 2023.

(2) It shall come into force on the 1st day of April, 2023.

S.2 Amendment of Act 13 of 1994

In the Kerala Panchayat Raj Act, 1994 (13 of 1994),--

(1) after sub-section (3) of section 198 the following sub-section shall be inserted, namely:--

“(4) The Panchayat may levy fees for granting any license, permit, permission, registration or service which are being provided in accordance with the provisions of this Act or made thereunder or any laws or rules made by the Central Government or the State Government or any bye-laws passed by the Panchayath.”

(2) In section 203,--

(a) In sub-section (2)--

(i) for clause (b), the following clause shall be substituted, namely:--

“(b) The Government may, by notification, fix the minimum and maximum limits of the basic property tax rates of each type of buildings and their subdivisions as mentioned above from (i) to (vii) as applicable to them every five years.”;

(ii) after clause (b) the following clauses shall be added, namely:--

“(c) The property tax rates fix


S.3 Amendment of Act 20 of 1994

Section 3 - Amendment of Act 20 of 1994 In the Kerala Municipality Act, 1994 (20 of 1994),--

(1) In section 233,--

(a) In sub-section (2),--

(i) for clause (b), the following clause shall be substituted, namely:--

“(b) The Government may, by notification, fix the minimum and maximum limits of the basic property tax rates of each type of buildings and their subdivisions as mentioned above from (i) to (vii) as applicable to them every five years.”;

(ii) after clause (b) the following clauses shall be added, namely:--

“(c) The property tax rates fixed by the Government under sub-section (2) and the Council under sub-section (3) in every five years shall not be less than the prevailing tax rates in the preceding year with a margin of five percent increase;

(d) The Government, as prescribed, may exclude any roofed part of a building or include any roofed and unwalled part or include any unroofed part from taking into acc