THE KERALA ADDITIONAL TAX ON
LANDS ACT, 1961.
(Act 25 of 1961)
CONTENTS.
Preamble.
Sections.
Short title, extent and commencement
Exemptions
Definitions.
Charge of additional tax
Return relating to lands liable to additional tax
Return after due date and amendment ofietum
Assessment
Prov1smnal assessment
Reassessment of additional tax
None: of demand
AppeaLs
Reference to District Court
Rcv1sion
‘
Payment ofaddinonal tax
Mode and time of recovery
False statements in declaration
Failure to furmsh return or document
Power to take ev1dcnce an oath, etc.
Piosecutions
Place of assessment .
'21. Rectification of mistake: _
Protection of action taken in good faith
Power to make rules
Remission of additional tax
ACT 25 OF 196]
THE KERALA ADDITIONAL TAX ON
LANDS ACT, 1961.‘
An A5! 20 provide for the 1:11} of an uddzlianal tax 1m certain Intuit.
PESSGFSSFSPwupwewwr
NP
Knots: 5‘97!“
Preamble—Whereas it is expedient to provide for the levy of an
additional tax on certain lands,
Be it enacted in the Twelfth Year of the Republic of India as
follows:—
1. Short Idle. extent and cammenmnml,~(l) This Act may be called
the Kerala Additional Tax on Lands Act, 1961.
(2) It extends to the whole of the State of Kerala.
(3) It shall be deemed to have come into force with efl‘ect on and
from the lst day of April, 1961.
: Published in the Gazette Extraordinary dated 15:1.My 1951':
-
479
THE KERALA ADDITIONAL TAX ON
LANDS ACT, 1961.
(Act 25 of 1961)
CO NTENTS.
Preamble.
Sections.
Short title, extent and commencement
Exemptions
Definitions.
Charge of additional tax
Return relating to lands liable to additional tax
Return after due date and amendment ofietum
Assessment
vansmnal assessment
Reassessment of additional tax
Notice of demand
Appeals
Reference to District Court
Revnsion ‘
Payment ofadditional tax
Mode and tune of recovery
False statements in declaration
EFFgfiFSPwupweri
17. Failure to furnish return or document
l8. Power to take ewdcnce on oath, etc.
19. Pxosecutxons
20. Place of assessment .
‘2 l. Rectification of mistakes _
Protection of action taken in good faith
Power to make rules
Remission of additional tax
ACT 25 OF 196]
THE KERALA ADDITIONAL TAX ON
LANDS ACT, 1961.“
An Ad In provide for the [£11] qf an addzlianul tax 1m certain Intuit.
Knots:
:“E‘N
Pr:amble.——Whereasn 1.! expedient to provide for the levy of an
additional tax on certain lands,
Be it enacted in the Twelfth Year of the Republic of India as
follows:—
I. Sitar! title, Axlent and cammenmnmt.~(l) This Act may be called
the Kerala Additional Tax on Lands Act, l961.
(2) It exlends to the whole of the State of Kerala.
(3) It shall be deemed to have come into force with efl‘ect on and
from the lst day of April, 1961.
. Published in the Gazette Extraordinary dated 15th my 1951': -
2. Ex:mplwm.-—(l) Nothing in this Act shall apply to—
(i) lands belonging to the Government,
(ii) Sreepandaravaka lands belonging to the Sree Padmanabhn-
swami Temple, and
(iii) Sreepadam lands belonging to the Sreepadam Palace.
(2) The Government may, by notification in the Gazette, exempt
any land belonging to any public body or institution from the prom-
sions of this Act, it‘the Government are satisfied that such exemption is
neceSsai-y 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 fora 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 imme-
diately followmg.
3. Defimlmru.—In this Act, unless the context otherwise requires,a
(a) "additional tax" means the additional tax on lands imposed
under the proVisions of this Act,
(b) “appellate authority" means the appellate authority appoint-
ed by the Government;
(c) “assesses" means a person by whom additiOnal tax or any
other sum of money ls payable under this Act, and ineludt: every
person in rapect of whom any proceeding under this Act has been
taken for the assessment ofaddiuonal tax payable by him;
((1) “prescribed" means prescribed by rules made under this
Act ;
(e) “prescribed authority” means the authority appointed by
the Government under clause (7) of section 3 of the Kerala. Land Tax
Act, l96l ;
(f) ‘to hold" with reference to a [and means to be in possesi'on
of the land as owner or as tenant or as mortgagee.
Explanatwn.——The ei'tpression “tenant" shall have the muning
assigned to it in the Kerala Agrarian Relations Act, [960.
4. Charge of addilianal taxi—(l Subject to the provisions of this Act,
there shall be charged and levie with effect on and from the lst day of
April, [961, an additional tax at the rate of two rupees per acre
per annum,
on all lands of whatever description held by a pawn,
the gross income
from which is not less than twenty rupees per acre
per Innum:
Provrded [hat——
(i2,
no additional tax shall be levied on the lands held by a
person if t etotal extent of the
lands held by him does not exceed
two acres;
480
2. Exemptwm.-—(l) Nothing in this Act shall apply to—
(t) lands belonging to the Government,
(ii) Sreepandaravaka lands belonging to the Sree Padmanabha—
swami Temple, and
(in) Sreepadam lands belonging to the Sreepadam Palace.
(2) The Government may, by notification in the Gazette, exempt
any land belonging to any public body or institution from the provt-
sions 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 imme-
diately followmg.
3. Defimlmru.—In this Act, unless the context otherwise requires,a
(a) “additional tax" means the additional tax on lands imposed
under the proVisions of this Act,
(b) “appellate authority" means the appellate authority appoint-
ed by the Government;
((1) "assessee" means a person by whom additmnal tax or any
other sum of money IS payable under this Act, and ineludt: every
person in rapect of whom any proceeding under this Act has been
taken for the assessment of additional tax payable by him;
(d) “prescribed" means prescribed by rules made under this
Act ;
(e) “prescribed authority" means the authority appointed by
the Government under clause (7) of section 3 of the Kerala Land Tax
Act, l96l ;
(f) ‘to hold” with reference to a [and means to be in possession
of the land as owner or as tenant or as mortgagee.
Explanatwn.——The eipression “tenant" shall have the meaning
assigned to It in the Kerala Agrarian Relations Act, [960.
4. Charge 4 additional Ian—(l Subject to the provisions of this Act,
them shall be charged and levie with effect on and from the lst day of
April, [961, an additional tax at the rate of two rupees per acre
per annum, on all lands of whatever description held by a person,
the gross income from which is not less than twenty rupees per acre
per annum:
Provnded that—
(i?I no additional tax shall be levied on the lands held by a
person if t etotal extent of the lands held by him don not exceed
[W0 icrfi;
, .
(i1) where a person holds lands liable to be assessed to plants.
tion tax under the Kerala Plantations (Add1t1cnal Tax) Act 1960
(Act 17 of1960), an extent of land equal to the extent of plantauon
which would be deemed to be held by him under Schedule II of the
said Act shall be deducted from the total extent of lands held by him,
and the add1tional tax under this Act shall be_chargedand levted_ only
on the extent remaming after such deduction
(2) Notw1thstanding anythmgcontained 1n _se_ct1on.22 of the Kerala
Agrarzan Relations Act 1960, the addinonal tax on any_land shall be
paid by the person who holds the land.
(3) The tax charged underthu section on any land shall bem
addmon to the basic tax payable 1n respect of such land under the
Kerala Land Tax Act 196l.
(4) The provisions of the Kerala Land Tax Act, l961,and the
rules made therunder..appl1cable for the. determmation of the gross
income from lands for purposes of that Act shall, as far as may be,
apply for the determmation of the gross income £rom lands for purposes
of tins Act
5. Return relating to lands liable to additional tax—(I)
Every person who on the lst day of Ap1i1,1961,hcld any land l1able
to the addiuonal tax under th1s Act shall, before the 30th day of
September ofthat year,furn1sh to the prescribed authority areturn 1n
the prescnbcd form and verlficd in the prescribed manner and
contaming such particulars relating to the lands held by him asmay
be prescnbed.
(2) Every person who, on the first day of Aprtl ofany year
subsequent to l96l, holds lands liable to add1t1onal tax but who has
1ot been assessed to such tax shall, before the 30th day.of September
immediately succeeding the date on wh1ch he came to hold such lands,
furnish to the prescnbed authority a return 1n the prescrtbed from and
verified 1n the prescribed manner and containing ,.sueh . part1culars as
may be prescnbed
(3) If the prescribed authority is of" the opinion that any person
holds lands liable to the additional tax under this Act then, notw1th—
standing any1h1ng contained in sub-section (1) or sub-section (2) , 1t
may setve a notice upon such person requiring lum to furmsh withm
such period, not being less than th1rty days as may be specified 111 the
notice, a return in the prescnbed form and verified 1n the presenbed
manner and setting forth such other particulars as may be requ1red 1n
the not1ce.
(4) the prescribed authoruy may, if it 1s satisfied that it is
necessary so to do, extend the date for the furnislung of the return
under this SCCtion.
6, Return after due, date and amendment of returnv—If any
person has not furnished a return within the t1me allowed under
sect1on 5, or havmg furnished a return under that section discovers any
omission or a wrong statement thercm he may furnish a return or a
rev1sed return, as the case may be at any time before the assessment 15
made.
34/4095
4e1
(11) where a person holds lands liable to be assessed to plants.
tion tax under the Kerala Plantauons (Addmcnal Tax) Act 1960
(Act 17 of1960), an extent oflaud equal to the extent of plantatmn
which would be deemed to be held by him under Schedule II of the
said Act shall be deducted from the total extent of lands held by bun,
and the add1tional tax under this Act shall be _charged and lev1ed_ only
on the extent remaming after such deduction
(2) Notwnhstanding anythmg contained 1n sqct1onl21’_ ot‘ the Kerala
Agrarzan Relations Aet,1960, the addiuonal tax on any_ land shall be
paid by the person who _holds the land.
(3) The tax charged underlhu section on any land shall be m
addmon to the basic tax payable 1n respect of such land under the
Kerala Land Tax Act, 1961.
(4) The provisions of the Kerala Land Tax Act, 1961,and the
rules made therunder..appl1cable for the. determmation of the gross
income from lands for purposes of that Act shall, as far as may be,
apply for the determmation of the gross incgme from lands for purposes
of th1s Act.
5. Return relating to lands liable to additional tax—(1)
Every person who, on the lst day of Ap1il, 1961, held any land l1able
to the addiuonal tax under th1s Act shall, before the 30th day of
September of that year furmsh to the presenbed authority a return 1n
the prescnbed form and verlfred in the presertbed manner and
contaming such particulars relating to the. lands held by him as may
be prescnbed.
(2) Every person who, on the first day of Apnl ofany year
subsequent to 1961, holds lands liable to add1t1onal tax, but who has
1ot been assessed to such tax shall, before the 301h day .of September
immediately succeeding the date on wh1ch he came to hold such lauds,
furnish to the prescnbed authority a return 1n the prescnbed from and
verified 1n the prescribed manner and containing ,.sueh . parttculars as
may be presenbed
(3) If the prescribed authority is of the 0p1nion that any person
holds lands llab'e to the additional tax under thts Act, then, notw1th—
standing anythmg contamed 1n sub- seetton (l) or sub-sectmn (2) , 1t
may se1ve a notice upon sudt person requinng lum to furn1sh withtn
such period, not belng less than th1rty days as may be specified 111 the
nottce, a return in the prescnbed form and venticd 1n the prescnbed
manner and setting forth such other particulars as may be requ1red 1n
the not1ce.
(4) the prescribed authorny may, if it 15 sausfied that it is
necessary so to do, extend the date for the furnislung of the return
under this section.
6, Return after- due, date and amepdment of return v—If any
person has not furnished a return within the t1me allowed under
sect1on 5, or hav1ng furntshed a return under that section discovers any
omission or a Wrong statement therem, he may furnish a return or a
reused return, as the case may be at any time before the assessment 15
made.
34/111195
'
7. Assessment.— (1) If the picscribed authority is satisfied
Without requiring me presence of the assessee or production by him of
any evidence that a return made under section 5 is correct and
complete, it shall determine the extent of lands held by him for the
purposes of the levy of the additional tax and assess the amount payable
by him as additioual tax on the basis of the return.
(2) if the prescribed authority is not so satisfied, it shall serve a
notice on the assessee either to attend in person in its office on a date to
be specified in the notice or to produce or cause to be produced on that
date any evidence on which the, assessec may rely in support of his
return.
(3) The prescribed authority, after hearing such evidence as the
person may produce and such Other eVidencc as it may require on any
specified points, shall, by order in writing, determine the extent of
lands held by the assessor: for the put poses of the levy of the additional
tax and assess the amount payable by him at additional tax.
(4) For the purpose of making an assessment under this Act the
prescribed authority may serve on any person who has made a return
under sub-section (1) or sub-section (2)0lsection 5 or upon whom a notice
has been served under sub-section (3) of that section a notice requiruig
him to pioduce or cause to be produced on a date speCified in the
notice such accounts, records or other documents as the prescribed
authority may require.
(5) If any peison fails to make a return in response to any notice
under sub-section (3) of section 5, or fails to comply with the terms of
any notice issued under sub—section (2) or sub-section (4) , the
prescribed authority shall determine the extent of lands held by h.m
[or the purposes of the levy of additional tax to the best of itsjudgment
and assess the amount payable by him as additional tax on the basis of
the extent so determined.
8. Provisional assessment.— (1) Notwnhslanding anything
contained in section 4, where a person holds lands which have not
been surveyed and the prescribed authority is satisfied that the exten
of lands held by him is such that he is liable to pay the additional ta
the prescribed authority may make a provisxonal assessment of the
additional tax payable by him. For the purpose of making the
provisional assessment, the prescribed authority shall, by notice, call
up0n the person who
holds the lands to furnish such pariiculars relating
to the lands held by him as the prescribed authority considers necessary
within such time as may be specified in the notice.
(2) If the prescribed authoxity is satisfied that the particulars
furniShed by the person who holds the lands are correct and complete
it shall make a provisional assessment of the additional tax payable by
him on the basis of the patticulars so furnished.
S?)
lithe particulars called for under sub-section (1) are not
fumis ed within the time speCificd therefor 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 additional tax payable by the person who holds the lands to the
best of its Judgment:
' 482
7. Assessmentr— (1) If the prescribed authority is satisfied
Without requiring Lne presence of the assessce or production by him of
any evidence that a return made under section 5 rs correct and
complete, it shall determine the extent of lands held by him for the
purposes of the levy ofthe additional tax and assess the amount payable
by him as additioual tax on the basrs of the return.
(2) if the prescribed authority is not so satisfied, it shall serve a
notice on the assessee either to attend in person in its office on a date to
be specified in the notice or to produce or cause to be produced on that
date any evidence on which the, assessee may rely in support of his
return.
(3) The prescribed authority, after hearing such evidence as the
person may produce and such other evrdencc as it may require on any
specified points, shall, by order in writing, determine the extent of
lands held by the assessor: for the purposes of the levy of the additional
tax and assess the amount payable by him as additional tax.
(4) For the purpose of making an assessment under this Act the
prescribed authority may serve on any person who has made a return
under subsection (1) or sub-section (2)of section 5 or upon whom a notice
has been served under sub-section (3) of that section a notice requiring
him to produce or cause to be produced on a date specrfied in the
notice inch accounts, records or other documents as the prescribed
authority may require.
(5) If any person fails to make a return in response to any notice
under sub-section (3) of section 5, or fails to comply with the terms of
any notice issued under sub—section (2) or sub-section (4) , the
prescribed authority shall determine the extent of lands held by h.m
lot the purposes of the levy of additional tax to the best of itsjudgment
and assess the amount payable by him as additional tax on the basis of
the extent so determined.
8. Provisional assessment—(1) Notwrthstandmg anything
contained in section 4, where a person holds lands which have not
been surveyed and the prescribed authority is satisfied that the exten
of lands held by him is such that he is liable to pay the additional ta
the prescribed authority may make a provisronal assessment of the
additional tax payable by him. For the purpose of making the
provisional assessment, the prescribed authority shall, by notice, call
up0n the person who holds the lands to furnish such particulars relating
to the lands held by him 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 person who holds the lands are correct and complete
it shall make a provisional assessment ofthe additional tax payable by
him on the basis ofthe particulars so furnished.
3) lithe particulars called for under sub-section (1) are not
{umis ed within the time specrficd therefor or if the particulars
furnished appear to the prescnbcd authority to be incorrect or
incomplete, the prescribed authority may make a provisional assessment
of the additional tax payable by the person who holds the lands to the
best of its Judgment:
Provided that before making a provisional assessment under .this
sub-section the person who holds the lands shall be given an opportunity
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 person who holds the
lands.
(5) The amount of the tax under the provisional assessment fixed
under this section shall be recoverable in the same manner as the addi-
tional tax.
(6) After a survey has been conducted of the unsurveyed lands,
the prescribed authority shall make a regular assessment of the addi-
tional tax payable by the person who holds such lands. The provrsions
of sections 5, 6 and 7 shall apply to such regular assessment subject to
the modification that the return under section 5 shall be turnished
before the 30:}; day of September immediately succeeding the date of
survey. Any amount paid towards the provrsional 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.
9. Reassessment of additional tax—(l) The additional tax
assessed under this Act shall be payable by the assessee for every
financial year until a reassessment is made under sub-section (‘4) or sub-
section (5) and such reassessment comes into force.
(2) Where subsequent to the date of determination of the extent
of lands held by a person liable to pay the additional tax under this Act
he comes to hold any land in addition to the lands already held by him,
he shall, before the 30th day of September immediately succeeding the
date on which he 50 came to hold such land, furnish to the prescribed
authority a return in the prescribed form and verified in the prescribed
manner and containing such particulais relating to such land as may be
prescribed.
(8) The pracribed authority may determine the extent of lands
held by the person referred to in subsection (2) and reassess the addi-
tional tax payable by him on the basis of the extent of landsso
deter-mined.
(4) Where a person liable to pay the additional tax under this Act
ceases to hold any land assessed to such tax, he may apply to the
prescribed authority for a reassessment or concellation of the assessment
of the additional tax payable by him.
'
(5) The prescribed authority may, on receipt of an application
under sub-section (3), determine the extent of lands' held by the
applicant and reassess the tax payable by him or cancel the assessment,
as the case may be, on the basis of such determination.
483
Provided that before making a provisional assessment under .this
sub-section the person who holds the lands shall be given an opportunity
to show muse against the proposed assessment.
(4) The order of the prescribed authority under subsection (2) or
sub-section (3) shall be communicated to the pawn who holds the
lands. 1
(5) The amount of the tax under the provisional assessment fixed
under this section shall be recoverable in the same manner as the addi-
tional tax.
(6) After a survey has been conducted of the unsurveyed lands,
the. prescribed authority shall make a regular assessment of the addi-
tional tax payable by the person who holds such lands. The proVisions
of sections 5, 6 and 7 shall apply to such regular assessment subject to
the modification that the return under section 5 shall be turnished
before the 30th day of September immediately succeeding the date of
survey. Any amount paid towards the prowsional assessment shall be
deemed to have been paid towards the regular assessment and, where
the amount paid towards the prowsional assessment exceeds the amount
payable under the regular assessment, the excess shall be refunded to
the person entitled thereto.
9. Reassessment of additional tax—(l) The additional tax
assessed under this Act shall be payable by the assasee for every
financial ymr until a reassessment is made under sub-section ("3) or sub-
section (5) and such reassessment comes into force.
(2) Where subsequent to the date of determination of the extent
of lands held by a person liable to pay the additional tax under this Act
he comes to hold any land in a'cldition to the lands already held by him,
he shall, before the 30th day of September immediately succeeding the
date on which he so came to hold such land, furnish to the prescribed
authority a return in the prescribed form and veiified in the prescribed
manner and containing such particulats relating to such land as may be
prescribed.
(8) The prescribed authority may determine the extent of lands
held by the person referred to in subsection (2) and reassess the addi-
tional tax payable by him on the basis of the extent of landsso
determined.
(4) Where a person liable to pay the additional tax under this Act
cease. to hold any land assessed to such tax, he may apply to the
prescribed authority for a reassessment or cancellation of the assessment
of the additional tax payable by him. '
(5) The prescribed authority may, on receipt of an application
under sub-section (3), determine the extent of lands‘ held by the
applicant and reassess the tax payable by him or cancel the assessment,
as the case may he, on the basis of such determination.
(6) The provisions of sub-sections (3) and (4) of section 5
tectron 6 and scctron 7 shall, as far as may be,fapply to the reassessment
of the additional tax under sub-sections (3) and (5).
(7) A reassessment under this section shall come into force with
effect on and from the first day of Aprrl immediately succeeding the
date of reassessment.
10. Notice of demand.—Wherr any additional tax is due in
Consequence of any ordu passed under or in pursuance of this Act, the
prescribed authorrly shall serve on the assessee a notice of demand in
the prescrrbed form specrfyrng the sum so payable.
ll. Appenls.~(l) Any assessce objecting to the determination of
the extent of lands held by hrm, or to the assessment of additional tax
payable by lum, or denying hrs lrabillty to be assessed under this Act.
or objecting to any order ol the prescribed authority under tlrrs Act may
appeal to the appellate authority against such determination, assasmcnt
or order, as the case may he:
Provided that no appeal shall he unless the additional tax has been
paid.
(2) The appeal shall be in the prescribed form and shall be
verified in the prescrrbed manner and shall be accompamed by a fee of
five rupees.
(3) The appeal shall be presented within thirty days of the receipt
of the order appealed agarnst, but the appellate authorrty may admrt an
appeal after the expiration of the period albresard rf rt is satrsfied that
the appellant had sufliCient cause for not presenting the appeal wirlrrn
that period.
(4) The appellate authority may, after. giving the prescribed
authority and the appellant an opportunity of berng heard, pass such
orders thereon as rt thinks fit.
(5) The order of the appellate authority shall be rommunicated
to the appellant and to the preserrbed authority.
(6) The order of the appellate authorrty shall subject to the previ-
Iiorrs of sectrons 12 and 13, be final and shall not be called in questron
in any court of law.
(7) Where the amount of the addrtional tax paid is in excess of
the amount due under the order in appeal such excess shall be refunded
to the person entitled thereto.
i2. Reference to District Conrt.»~(l) Subject to such conditions
and lrmitauons as may be prescr rbed, the assessee may, by npplrcatron
m the prescrrbcd form wrthin thrrty days of the date upon whrch he rs
served with' notice of an order under sub-section (4) ofseetron l l,
requrre the appellate authority to refer to the Drstrict Court any
questions of law arising out of such order, and the appellate authorrty
may, within sixty ‘days of the recerpt ofsuch applrcation, draw up a
statement of the case and refer it to the District Court.
484
(6) The provisions of sub-sections (3) and (4) of section 5
section 6 and section 7 shall, as far as may be,§apply to the reassessment
of the additional tax under sub-sections (3) and (5).
(7) A reassessment under this section shall come into force with
effect on and from the first day of April immediately succeeding the
date of reassessment.
l0. Notice of demand.—When any additional tax is due in
Consequence ofany order passed under or in pursuance of this Act, the
prescribed authority shall serve on the assessee a notice of demand in
the prescribed form specifying the sum so payable.
ll. Appeals.~(l) Any assessce objecting to the determination of
the extent of lands held by him, or to the assessment of additional tax
payable by lum, or denying his liability to be assessed under this Act,
or objecting to any order ol the prescribed authority under this Act may
appeal to the appellate authority against such determination, assasrncnt
or order, as the case may be:
Provided that no appeal shall lie unless the additional 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 thirly days of the receipt
of the order appealed against, but the appellate authority may admit an
appeal after the expiration of the period aibresard if it is satisfied that
the appellant had sufi‘iCient 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 as it thinks fit.
(5) The order of the appellate authority shall be rornrnunicated
to the appellant and to the prescribed authority.
(6) The order of the appellate authority shall subject to the proviv
lions of sections 12 and 13, be final and shall not be called in question
in any court of law.
(7) Where the amount of the additional tax Paid is in excess of
the amount due under the order in appeal sudi excess shall be refunded
to the person entitled thereto.
‘12. Reference to District Court.-——(l) Subject to such conditions
and limitations as may be prescribed, the assessec may, by Application
in the prescribed form Within thirty days of the date upon which he is
served with- notice of an order under sub-section (4) ofsectron l 1,
require the appellate authority to refer to the District Court any
questions of law arising out ofsuch order, and the appellate authority
may, within sixty‘days ol" the recerptol‘such application, draw up a
statement of the ease and refer it to the District Court.
(2) If the District Court is not satisfied that the statements in a
use referred under this section are sufficient to enable it to determine
the questions 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
chidc the questions of law raised thereby and shall deliver its judg-
ment thereon containing the grounds on which such decision ls founded
and shall send a copy ofsuch judgment under the seal of the court to
the appellate authority which shall pass such orders as neceSsary to dis-
pose of the case tenformably to SJCh Judgment.
(4-) The decision of the Districtjudge on such reference shall be
final.
(5) Notwuhstanding that a reference has been made under this
section to the District Court, additional tax shall be payable in accord-
ance With the assessment made in the case :
ProVided that if the amount of assessment I: reduced or if the
assesment is set astde as a result of such reference the amount overpaid
or paid shall be refunded.
(6) For Lhe purposes of this section, ”District Court” means the
District Court having Jurisdiction over the area in which the land on
which additional tax has been levied is situate.
l3. Revisinn.——(l) The Board of Revenue may, at any time of its
own motion or within thirty days from the date ufthc oidrr ofthe
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 :
Provxded that no order enhancmg the amount of additional tax
shall be passed Without notice to the party who may be affected by the
order:
Provided further that no order pas:ed on the basis of a deciSiOn
made on a. reference to the District Court under uCt‘thn 12 and to the
extent to which such order is covered by such decision shall be subject
to reVision by the Board ofRevenue.
(2) Where the amount of additional‘tax paid is in excess ofthe
amount due under the order in rcviSion, such EXCCSs shall be refunded
to the person entitled thereto.
14. Payment of additional tare—Any amount specified as payable
in a notice ofdcmand under SL‘Cthl‘ 10 or an Order under section II, or
an order under section 12 or an order under section l3 shall he paid in
such number of instalments, \vtthin such time, at such place and to
such person as may.be-piesc'ibt-d, and any assesscc failing so to pay
shall be deemed to be in de’ault.
15. Merle and time of recovery —(l) When the additional tax is
nonpaid on the due date the arrears of the tax shall bear interest at the
rate of six per cent per annum from the date of default.
485
(2) If the District Court is not satisfied that the statements in a
use referred under this section are sufficient to enable it to determine
the questions 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 theieby and shall deliver its judg-
ment 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 necessary to dis-
pose of the case tenformably to tech Judgment.
(4) The decision of the Districtjudge on such reference shall be
final.
(5) Notwnlistanding that a reference has been made under this
section to the District Court, additional tax shall be payable in accord-
ance With the assessment made in the case :
Prowded that if the amount of assessment I: reduced or if the
assessment is set aSIde as a result of such reference the amount overpaid
or poid 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 additional tax has been levied is situate.
l3. Revisiou.—(l) The Board of Revenue may, at any time of its
own motion or within thirty days from the date ofthe OldCr ofthe
appellate authority on the application of any party, call {hr and
examine the record of any proceeding pending before or disposed of
by the appellate authority and may Bass such orders as it deems fit :
ProVided that no order enhanCing the amount of additional tax
shall be passed Without “01th to the party who may be affected by the
order:
Provided further that no order pas:ed on the basis of a decision
made on a. reference to the District Court under \Ct‘tIDn l2 and to the
extent to which such cider is covered by such deciSion shall be subject
to rcVision by the Board ofRevenur.
(2) Where the amount of additional'tax paid is in circa-s ofthe
amount due under the order in revismn, such EXCESs shall be refunded
to the person entitled thereto.
14. Payment of additional tam—Any amount specified as payable
in a notice of demand under SL‘Cth" l0 or an Order under section ll, or
an order under section 12 or an order under section l3 shall he paid in
such number of instalments, Within such time, at’ such place and to
such person as maybe-piesrzibrd‘ and any assessce failing so to pay
shall be deemed to be in dc’ault.
15. Merle and time of recovery —(l) When the additional tax is
notipaid on the due date the arrears of the tax shall bear interest at the
rate of six per cent per annum from the date of default.
(2) The arrears of additional tax together with the interest, if any
thereon shall be a first charge on the interest of the holder ol‘the and
subject to the charge for bane tax, and shall be recoverable under the
law for the time being in force relating to the recovery ofarrears of
land revenue; and any sale ofsuch interest for arrears of additional tax
and interest, rfanv, shall be free from all encumbrances.
16. False statements in declaration -—If any person makes a
statement in a. verification mentioned in section 5 or sub-section (2) of
section H which 15 false and which he either knows or bel eves to be
false or does not believe to be true, he shall be deemed to have com.
mitted the offence described in section 177 of the Indian Penal Code.
17. Failure to furnish return or document.—li' any person {ails
Without reasonable cause or excuse—
(a) to furnish in due time any return specified in subsection (1),
or sub-section (2) or sub-section (3) of section 5, or sub~seeiion (2) of
section 9; or
(b) to produce or cause to be produced on or before the date
mentioned in any notice under sub-section (4) of section 7 such docu.
ments as are referred to in the notice,
he shall be punishable with fine which may extend to five rupees for
every day during which the default continues.
18. Power- to take evidence on oath, etc—The prescribed
authority, the appellate authority and the :cvmonal authority shall, for
the purposes of this Act, have the same powers as are vested in a court
under the Code of Civtl Procedurc, l908, when trying a suit, in respect
of the following matters, namely:—
(a) enforcing the attendance of any person and examining him
on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions.
19. Prosecutions—(l) A person shall not be proceeded against for
an ofi'ence under section [6, or section 17, except at the instance ofsuch
ofi'iccr as may be authorised by the Government in this behalf.
(2) Before instituting proccedings against any person under sub-
section (1) the officer so authorised shall call upon such person to show
cause why proceedings should not be instituted against him.
(3) The officer so authorised may either before or after the institu.
non of proceedings compomd any such offence.
20. Place of assessmenti'rhe extent of lands held by a person
shall be determined by the prescribed authority of the are: in which
the lands are SituatedI or where the lands are situated wrthin the juris-
diction of two or more prescribed authorities, by such of those au thori.
ties and in such manner as may be prescribed.
21. Rectification of mistakes.-—~At any time within three years
from the date of any order passed by it the presctibed authority or the
486
(2) The arrears of additional tax together with the interest, if any
thereon shall be a first charge on the interest ofthe holder ofthe :and
subject to the charge for basic tax, and shall be recoverable under the
law for the time being in force relating to the recovery ofarrears of
land revenue; and any sale of such interest for arrears of additional tax
and interest, il'anv, shall be free from all encumbrances.
16. False statements in declaration —If any person makes a
statement in a verificat-on mentioned in section 5 or sub-section (2) of
section ll which is false and which he either knows or bel eves to be
false or does not believe to be true, he shall be deemed to have corn-
mitted the offence described in section 177 of the Indian Penal Code.
l7. Failure to furnish return or humane—If any person fails
Without reasonable cause or excuse—
(s) to furnish in due time any return specified in sub-section (1),
or sub-section (2) or subsection (3) of section 5, or subsection (2) of
section 9; or
(b) to produce or cause to be produced on or before the date
mentioned in any notice under sub-section (4) of section 7 such docu.
ments as are referred to in the notice,
he shall be punishable with fine which may extend to five rupees for
every day during which the default continues.
18. Power to take evidence on oath, etc—The prescribed
authority, the appellate authority and the minimal authority shall, for
the purposes of this Act, have the same powers as are vested in a court
under the Code of Civtl Procedure, [908, when trying a suit, in rupee!
of the following matters, namely:—
(a) enforcing the attendance of any person and examining him
on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions.
19. Prosecutions—(1) A person shall not be proceeded against {or
an ofl‘e‘nee under section l6, or section l7, except at the instance ofsuch
officer as may be authorised by the Government in this behalf.
(2) Before instituting proceedings against any person under sub-
S:Ct10n (l) the officer so authorised shall call upon such person to show
cause why proceedings should not be instituted against him.
(3) The ofi‘rcer so authorised may either before or after the institu-
tion of proceedings compound any such offence.
20. Place of assessmenti'rhe extent of lands held by a person
shall be determined by the prescribed authority of the area in which
the lands are Situated, or where the lands are situated within the juris-
diction ot" two or more prescribed authorities, by such of those au thori.
ties and in such manner as may be prescribed.
2|. Rectification of mistakes—At any time within three years
from the date of any order passed by it the presetibed authority or the
4B7
appellate authority or the revisional authority may, of its own motion,
rectify any mistake apparent from the record and shall, Within a like
period, rCCIify 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 the holder of the land or other person
liable to pay the additional tax:
Provided that no such rectification shall be made which has the
effect ofcnhancmg the tax payable, unless the holder of the land has
been given a reasonable opportunity of being heaid in the matter.
22. Protection 0f action taken in good faith ——(1) No suit
against: the Government shall be entettained in any Civil court in
respect. of anything done or any older passed under this Act.
(2 No suit, prosecution or other leizal proceeding shall lie against
any a cor rfor anything in good faith done or intended to be done
under this Act or the rules made there under
25. Power to make rules—(l) The Government may make rules
for carrying into effect the pi OVisimis of this Act.
(2) In particular, and Without prejudice to the geneiality ofthc
foregomg power, the Government may make rules—
(a) as to the procedure to be followed by the prescribed autho-
rity and the appellate authority in the proceedings before them;
(b) as to the proceduie to be followed in reassessing the addi-
tional tax under section 9 and the form of application under sub-section
(4-) of that section;
(c) as to the form of the notice of demand mentioned in
section 10;
(d) as to the {arm of application under sub-section (1) of
section 12;
(c) as to the mode and manner of the assessment and recovery
of the additional tax;
(f) as to the service of notices and the communication ofcrders
to parties;
( ) as to the mode of making refunds;
51) for determining the instalments in which the additional tax
is payable and the dates on which such instalments shall be due; and
(i) any other matter which has to he, or may be, prescribed [br
purposes of this Act.
(3) All rules made under this Act shall be laid for a period ofnot
less than fourteen days before the Legislative Assembly, as soon as may
be after they are made, and shall be subject to such modification as the
Asembly may make during the session in which they are so laid or the
session immediately following.
24. Remission of additional tax —Notwithstanding anything
contained in this Act, the Government may remit, in whole or in part,
the amount of additional tax payable by any person. ifthey are satisfied
that it is necessary to do so on account of the failure or destruction of
crops or on account of the fact that the )ield in any land held by him
has been substantially ieduccd due to natural causes.
4B7
appellate authority or [he revisional authority may, of 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 cast: may be, by the holder of the land or other person
liable to pay the additional tax:
Provided that no such rectification shall be made which has the
efi'cct ofenhanerng the tax payable, unless the holder ofthc land has
been given a reasonable opportunity of being hcaid in the matter.
22. Protection of actiun taken in good faith—(1) No suit
against: the Government shall be entertained in any eivil court in
respect ofanything done or any order passed under this Act.
(2 No suit, prosecution or other leizal proceeding shall lie against
any a eer tfor anything in good faith done or intended to be done
under this Act or the rules made there under
23. Power to make rules.v(l) The Government may make rules
for carrying into effect the provrsions of this Act.
(2) In particular, and wrthouz prejudice to the generality of the
foregorng pom er, the Government may make rules—
(a) as to the procedure to be followed by the prescribed autho-
rity and the appellate authority in the proceedings before them;
(b) as to the procedure to be followed in reassessing the addi-
tional tax under section 9 and the form of application under sub-section
(4) of that section;
(c) as to the form of the notice of demand mentioned in
section 10;
(d) as to the form of application under sub-section (1) of
section 12;
(c) as to the mode and manner of the assessment and recovery
of the additional tax;
(f) as to the service of notices and the communication of orders
to parties;
(ii as to the mode of making refunds;
( ) for determining the imtalments in which the additional tax
is payable and the dates on which such instalments shall be due; and
(i) any other matter which has to he, or may be, prescribed [or
purposes of this Act.
513) All rules made under this Act shall be laid for a period ofnot
less I an fourteen days before the Legislative Assembly, as soon as may
be after they aie made, and shall be subject to such modification as the
Asemny may make during the sessron in which they are so laid or the
session immediately following.
24. Remission of additional tax —Notwithstanding anything
contained in this Act, the Government may remit, in whole or in part,
the amount of additional tax payable by any person if they are satisfied
that it is necessary to do so on account of the failure or destruction of
crops or on account of the fact that the iicld in any land held by him
has been substantially reduced due to natural causes.