KERALA LAND TAX ACT 1961 THE KERALA LAND TAX ACT, 1961 [ACT 13 OF 1961] 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:- (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
following. 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 representatives and assigned and any person who under any
law for the time being in force is liable for the payment of public revenue due
in respect of the land held by him;?.] (4) ????Malabar
area? means the Malabar district referred to in sub-section (2) of section 5 of
the States Reorganisation Act, 1956; (5) ????Oodukur
holdings? means holdings which are by customary law recognized as such; (6)? ??prescribed? means prescribed by rules made
under this Act; (7)?? ?prescribed
authority? means the authority appointed by the Government by notification in
the Gazette to perform the functions of the prescribed authority under this
Act; (8) ???State? means
the State of Kerala; (9)? ?[******************] ?Melvaram? means
[**************] Melvaram entered as such in the revenue accounts. 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 lands shall be reduced or enhanced to the same extent
as the land revenue assessment thereon is reduced or enhanced by the levy of
basic tax; (4)
in the case of lands belonging to
unincorporated Devaswoms in the Cochin area the rent payable by the tenant
shall be reduced or enhanced to the same extent as the land revenue assessment
charged on such lands immediately before the commencement of this Act is
reduced or enhanced by the levy of basic tax. Explanation.-
In this section ? Cochin area? means the area comprising- (i)
the portion of the State of Kerala which
before the first day of July, 1949, formed the State of Cochin, less the
enclaves absorbed in the Malabar district under the Provinces and State
(Absorption of Enclaves) Order, 1950; and (ii)
the enclaves which formed part of the Malabar
district absorbed in the State of Travancore-Cochin under the said Order. (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. [********************************] [********************************] (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 of any land is a
person referred to in sub-clause (c) or sub-clause (d) of clause (3) of section
3; (ii)
such land is in the possession of a tenant or
other person not being the landholder; and (iii) the income obtained by the landholder from that land is
less than the basic tax payable thereon, the
excess of the basic tax over such income shall be paid by the tenant or other
person in possession.?. [?(2A) Where the basic tax charged under this Act for any
period before the 1 st day of April, 1998, is in arrears, the same shall be
paid before such date as may be specified by the Government in that behalf.?;] (3)
The basic tax charged and levied under this
Act shall be deemed to be public revenue due on land within the meaning of the Revenue
Recovery Act for the time being in force and shall be recoverable under the
provisions of that Act. [?(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 hectare per annum: Provided
further that the preceding proviso shall not apply in respect of lands held by
a landholder if the aggregate extent of land held by him in the State is less
than one hectare.?;] (2)?? ?Notwithstanding anything contained in
sub-section (1), where a landholder or other person liable to pay basic tax
proves to the satisfaction of the prescribed authority that the gross income
from any land was less than [?five times the basic tax on such land?] [per are]
per annum, the basic tax payable on such land shall be at a rate fixed by the
prescribed authority calculated at one-firth of the gross income from such
land: Provided
that pending the fixation of the rate at which basic tax is payable on any land
under this sub-section, the landholder shall be liable to pay basic tax on such
land at the rate of [?specified in sub-section (1) as may be applicable to such
land?] [************] and, on fixation of the rate of basic tax, the excess
tax, if any, paid or collected, shall be refunded to the person entitled
thereto: [?Provided
further that the Government may, having regard to the potential productivity of
any land used principally for growing- (a)
coconut, arecanut, pepper, tea; coffee,
rubber, cardamom or cashew; or (b)
any other special crop, plant or tree that
may be specified by the Government by notification in the Gazette, levy and collect
basic tax at the rate of [ ?at the rate [*************] specified in
sub-section (1) as may be applicable to such land,?] not withstanding the fact
that such crops, plants or trees had not begun to yield or bear and that for
the time being no income was made from that land or that the income made was
less than [?five times the [basic tax per are] per annum on such land,?]. Explanation 1.- For the purposes of this section ?gross
income? with reference to any land shall mean the gross income actually made
from the land or the gross income that could be made from the land with due
diligence, whichever is higher. Explanation 2.- Lands comprised in the same survey or
sub-division number and held by the same landholder shall be treated as a
single unit for calculating the gross income for the purposes of this section. Explanation 3.- For the purposes of calculating the gross
income in money from any land the cash value of the produce from the land shall
be commuted into money at the average market rate of such produce for six years
immediately preceding the commencement of this Act. (3)?? An
application for fixation of the rate of basic tax under sub-section (2) shall
be in the form specified by the Government by notification in the Gazette and
shall be made to the prescribed authority within four months from the date of
[publication of such notification] in the Gazette. [?Provided
that no application under this sub-section need be made by the landholder or
any other person liable to pay the basic tax, in a case where a provisional
notice of demand has been served on him under sub-section (2) of section 6A.?;] ?(4) The prescribed authority shall, before passing
orders on an application under sub-section (3), give notice to the landholder
concerned and any other person liable to pay the basic tax to show cause
against the rate or amount of basic tax proposed to be fixed in respect of the
land and shall, as far as may be practicable, pass orders on the application
within six months from the date of first appearance of the applicant.?.] (5) ??The order of
the prescribed authority, fixing the basic tax shall be communicated to the
landholder concerned and any other person liable to pay the basic tax. [?6A. Assessment of basic tax.- (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 specified therein may, within the period specified therein,
prefer his objections in writing to the prescribed authority, and thereupon the
prescribed authority shall, after making due inquiries and after giving the
objector and any other person whom it considers necessary, an opportunity of
being heard, pass orders on the objections. (4)
The prescribed authority shall prepare or
cause to be prepared the final notice of demand in conformity with its orders
under sub-section (3) and shall communicate such order and final notice of
demand to the landholder concerned and any other person liable to pay the basic
tax in respect of the land.?.] (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
sub-section (1) are not furnished within the time specified therefore or if the
particulars furnished appear to the prescribed authority to be incorrect or
incomplete, the prescribed authority may 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, to the best of his Judgment: [**********************************************] [?(3A) Before making a provisional assessment under
sub-section (2) or sub-section (3), the prescribed authority shall give notice
to the landholder concerned and any other person liable to pay tax under the
provisional assessment to show cause against the proposed assessment.?.] (4)
The order of the prescribed authority under
[sub-section (2) or sub-section (3)] shall be communicated to the landholder
concerned and any other person liable to pay the provisional assessment. (5)
The amount of the tax under the provisional
assessment fixed under this section shall be recoverable in the same manner as
the basic tax. (6)
The Government shall, as soon as may be and
in any case before the [?31 st day of December, 1975?] cause a survey to be
conducted of the unsurveyed lands, and thereupon the prescribed authority shall
make a regular assessment of the basic tax payable in respect of such lands.
The provisions of section 6 [6A] shall apply to such regular assessment,
provided that the time for making application for the fixation of the rate of
basic tax under sub-section (2) of section 6 shall be four months from the date
of completion of the survey of the land. After a regular assessment has been
made [xxxxxxxxxxxxxx] any amount paid towards the provisional assessment shall
be deemed to have been paid towards the regular assessment and, where the
amount paid towards the provisional assessment exceeds the amount payable under
the regular assessment, the excess shall be refunded to the person entitled
thereto. (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 payable under this Act was communicated
to him; and no claim for such refund shall be entertained thereafter. (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. (4)
The appellate authority may, after giving the
prescribed authority and the appellant an opportunity of being heard, pass such
orders thereon at it thinks fit. (5)
The order of the appellate authority shall be
communicated to the appellant and to the prescribed authority. (6)
The order of the appellate authority shall,
subject to the provisions of section 10 and section 11, be final and shall not
be called in question in any court of law. (7)
Where the amount of basic tax or tax under
the provisional assessment paid is in excess of the amount due under the order
in appeal such excess shall be refunded to the person entitled thereto. (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 judgment thereon containing the grounds on which such decision is founded
and shall send a copy of such judgment under the seal of the court to the
appellate authority which shall pass such orders as are necessary to dispose of
the case conformably to such judgment. (4)
The decision of the District Judge on such
reference shall be final. (5)
Notwithstanding that a reference has been
made under this section to the District Court, basic tax shall be payable in
accordance with the assessment made in the case: Provide
that if the amount of assessment is reduce as a result of such reference the
amount overpaid shall be refunded. (6)
For the purposes of this section , ?District
Court? means the District Court having jurisdiction over the area in which the
land on which basic tax has been levied is situate. (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- [*******************************************] [?(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 the
mode of making refunds; (g) ????for
defining the powers and duties of the officers appointed under this Act; (h)??? for
determining the kists or instalments in which the tax is payable and the dates
on which such kists or instalments shall be due; and (i) ????any other
matter which has to be, or may be, prescribed for purposes of his Act. (3)
All rules made under this Act shall be laid
for a period of not less than fourteen days before the Legislative Assembly, as
soon as may be after they are made, and shall be subject to such modifications
as the Assembly may make during the session in which they are so laid or the
session immediately following. The
Land Tax Act, 1955 and the Kerala Land Tax Ordinance, 1961 (Ordinance 2 of
1961), are hereby repealed. [?THE SCHEDULE [See section 13 (2)] Cocunuts Rs. 25 per 1000 Cocunut oil 37 paise per Edangazhi.?]
Preamble 1 - KERALA LAND TAX ACT, 1961PREAMBLE