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THE KERALA LAND TAX ACT, 1961
(Act 13 of 1961) ' Preamble
Sections
CONTENTS
1. Short title, extent and commencement.
2. Exemptions.
3. Definitions.
4. The arrangement under the Act to be a general ment,
5. Charge of land tax.
6. Rate of basic tax. revenue ~settle•
7. Provisional assessment of basic tax m the case of unsurveyed lands.
8. Special prov1sions relating to basic tax for periods prior to the date of publication of the Act.
9. Appeals.
10. Reference to District Court.
II. Power of revision by Board of Revenue.
12. Construction of stipulation in contract, etc.
13. Jenmikaram.
14. Thiruppuvaram.
15. Irrigation or water cess.
16. Officers under the Act.
17. Bar of SUltS against Government and protection of action taken under the Act.
18. Rectification of mistakes.
19. Savings~
20. Rule-making power.
21. Repeal. THE KERALA LAND TAX ACT, 1961 • tACT 13 OF 1961)
An Act to provulefor the levy of a baste tax on lands in the State of Kerala. Preamble.-WHEREAs It is deemed necessary to provide for the levy of a basic tax on lands in the State of Kera1a.
BE it enacted in the Twelfth Year of the Republic of India as follows:-
!. Slwrt tttle, extent and commencement.-(1) This Act may be called the KeraJa Land Tax Act, I 961.
(2) It extends to the whole of th
(3) It shall be d~emed to have come mto force,- o Published ia the Gazette Extraordinary dated 5th Apnl, 1961,
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(t) m the area compnsmg the former State of Travancore· Cochin, with effect on and from the I st day of Aptll, 1956; and
(u) m the Malabat area, w1th effect on 411d from the lsL day of September, 1957.
2. Exemptzons.-( I) Nothmg in this Act shall apply to-
(t) lands belonging to the Government.
(n) 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, e>.empt any ]and belonging to any public body or institution from the provisions of this Act, if the Government are satisfied that such exemption 1s neces~ary in the public in torest; and the Go vet nmt"nt rna y, by l1 ke nou • fication, cancel any !such exemption.
(3) All notifications issued by the Government under snb-section(2) ~hall as soon as may be after they are Issued, be la1d before the Legi!.· lattve 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 wh1ch they are so laid or the session tmmcdlatt, y following.
3. Defmztzons-In th1s Act, unless the context othet Wtsc rcqmre~,- ( I) "basic tax" means the tax imposed under the provisiOns of this \ct;
(2) "jenmikaram" means jenm1karam as defined m the Travan- core Jenmi and Kudiyan Act of 1071 ,
(3) " landholder " means the regi!>tered holder for the t1me bemg of any land and includes his legal representatives and assigns, and also mcludes any person who under any law for the t1me bemg in force 1s hable for the payment of public revenue due in respect of land held by him and, in the case of lands which have not been ~urveyed, the pro· pnetor of the land ;
(4) "Malabar area" means the Malabar dtl>tnct tcfcrred to in sub-section (2) of sectiOn 5 of the States Reorganisation Act, 1956 ;
(5) " Oodukur holdmgs" means holdmgl> wh1ch arc by customary law recogmsed as such; ·
(6) " prescribed " means prescnbed by rules m.lde under th1s Act ;
(7) " prescnbed authority" means the authority appointed by the Government by notification m the Gazette to perli>rm the functions of the prescnbed authority under this Act ;
(8) " State '' means the State of Kerala ;
(9) "Thiruppuvaram or Melvaram " means Thtruppuvaram or Melvaram entered as such in the revenue account:.. 34/4095
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4. The a"atlgement Ullder the Act to be a general revenue stttlemeut.-Not- withstanding anythig in any enactment, grant, deed or other transaction, the arrangement herem made for the levy of the basic tax shall be deemed mter alia to be a general revenue settlement of the State :
Provided that-
(!) the pattom fixed by the Government, at the general revenue settlement of 1061 m respect of jenmom lands, shall be the pattom for all purposes of the Travancore Jenmi and Kudiyan Act of 1071 ;
(2) the registerl> of jenmikarams prepared in accordance with the jenmikaram settlement and the jenmikaram fixed thereunder shall remam in force for the purpose of the said Act ;
(3) in the case of lands belongmg to mcorporated Devaswoms in the Cochm 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 1espect 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 ;
(1) in the case of lands belongmg to unmcorporated Devaswoms in the Cochm 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 1mmediately before the commencement of this Act is reduced or enhanced by the levy of basic tax.
Expla11ation.-In this section "Cochm area" means the area com- prising-
(i) the portiOn of the State of Kerala wl>ich before the fist day of july, 1949, formed the State of Cochin, less the enclaves absorbed in the Malabar district undt'r the Provinces and States (Absorption of Enclaves) Order, 1950 ; and (li) the enclaves which formed part of the Malabar district absorbed in the State of Travancore-Cochin under the said Order.
5. Charge of land tax.-( I) Subject to the provisions of this Act there shaJI be charged and levied a tax called " basic tax ' 1on all lands of whatever description and held under whatever tenure,-
(i) situated in the area comprising the former State of Travan- core-Cochin for every financial year commencing on and from the 1st day of April, 1956; ·
(u) Situated in the Malabar area for the period commencing on and from the lst day of September, 1957, and ending on the 31st day of March, 1958, and thereafter for every financial year commencing on and from the 1st day of April
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~35 Provided that where any land is m the possessiOn of a tenant or other person not being the landholder and the income obtained by the landholder from that land 1s less than the basic tax payable thereon, the excess of the basic tax over such mcome shall be paid by the tenant or other person in possession.
(3) The basic tax charged and levied under this Act shall be eleemed to be public revenue due on land withm the meaning of the Revenue Recovery Act for the time being 10 force and shall be recover- able under the provisions of that Act. '
6. Rate of bxastc tax-( I) The basic tax charged and levied under secuon 5 shall, subject to the provisions of sub-section (2) and section 7, be at the rate of two rupees pe1· acre per annum.
(2) Notwithstanding anything contained 10 sub-sectiOn (1), where a landholder or other person liable to pay basic tax: proves to the 1>atis- faction of the prescribed auth ... rJtY that the gross income from any land was less than ten rupees per acre per annum, the bas1c tax payable on such land shall be at a Jate fixed by the presoribed authority calculated at one-fifth of the gro1.s income from such land :
Prov1ded that pendmg the fixatiOn of the rate at which ba:.ic tax 1s payable on any land under this sub-section, the landholder shall be liable to pay basic tax on such land at the rate of two rupees per acre per annum; and, on fixatiOn of the rate of basic tax the excess tax, if any, paid or collected, shall be refunded to the person ent1tled thereto :
Provided further that the Government may, havmg regard to the potential productivity of any land used prmc1pally for growmg cocoanut arecanut, peppe1, t~a. coffee, rubber, cadamom or cashew or 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 two rupees per acre per annum on such land, notwlthstandmg the fact that such crops, plants or trees had not begun to y1eld or bear and that for the time being no income was made from ,land or that the income made was less than ten rupee~ per acre per annum.
Explanatton 1.-For the purposes of this section 'gross income' with reference to any land shall mean the gross income actually made lrom the land or the gros~ income that could be made from the land With due d1hgence, wh1chever is h1gher.
Explanatzon 2.-Lands comprised in the same survey or ~ub·d1v1:.1on number and held by the same landholder shall be treated as a sin~le unit for calculating the gross income for the purposes of this section. Explanation 3.-For the purposes of calculating the gro:.S 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 or 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- ~ection (2) 6hall be in the form specified by the Government by notifi- cation in the Gazette and 6hall be made to the ptescribed authority wtthin four months from the date of publication of this Act 11: th~ Gazette.
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(4} The prescribed authonty shall, as far as may be piactlcable, pasl. orders on the application within six months from the date of the first appearance of the applicant.
(5) The order of the ptescribed authority fixmg the b,mc tax shall be communicated to the landholder concerned and any other person liable to pay the basic tax.
7. Prouuio11al assessment of basu: tax !ll the case of unsurveyed lauds.-
(I) Notwithstanding anythmg contained in section 6, m the case of lands which have not been surveyed, the prescnbed authority may make a provisional assessment of the basic tax payable on such lands. For the purpose of makmg the provi~ional assessment the prescribed authonty shall, by notice, call upon the landholder con- cerned and any other person m possession of the lands to furni~h such particulars relating to the lands as the pre~cdbed authouty constders necessary w1thm such time as may be specified in the nottce
(2) If the prescnbed authority is satisfied that the particulat s furmshed by the landhoUier or other person are correct and complete he shall make a provisional assessmeu~ of the basic tax. payable on such lands at the rate specified in sub-section (I) or sub-section (2) of section 6, as the case may be, on the basis of the particulars so furnished.
(3) If the pat ttculars called for under sub-section (I) are not furmshed withm the time specified therefor or if the particulars fUI- nished appear to the prescribed authority to be incorrect or incomplete, the prescribed authonty may make a provisional assessment of the bas1c tax payable on such lands at the rate specified in sub-secuon (I) or sub- section (2) of sectiOn 6, as the case may be. to the best of his judgment :
Provtded that before makmg a piOvisJonal assessment under th1s sub-section the landholder concerned and any other person liable to pay the tax under the provisional assessment shall be given an opportunity to show cau~e against the proposed assessment.
( 4) The order of the prescribed authonty under sub-sect1on (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 prov1s1onal assessment fixed under th1s sectiOn shall be recoverable in the same manner as the basic tax.
" (6) The Government shall, as soon as may be, and m any case before the expiry of a per1od of five years from the date of publication of this Act m the Gazette, cause a survey to be conducted of the un· surveyed lands, and thereupon the prescribed authonty shall make a regular assessment of the basiC tax payable m respect of such lands. The provtsions of section 6 shall apply to such regular a&sess- ment, provided that the time for making apphcation for the fixation of the rate of basic tax under sub-se~tion (2) of ~ection 6 shall be fom months from the date of comt>letion of the survey ofthe land. After a regular assessment has been made under section 6 any amount pa1d towards the prov1sional assessment shall be deemed to have
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been pa1d towards the regular ~sment and, where the amount paid towards the provisional ass ent exceeds the amount payable under the regular assessment the ' shall be refunded to the person entitled thereto. '
8. Special prouirtons relatzng to tax for periods pr~r to the date of publicatzon of the Act.-( I) Where respect of any land basic tax has been paid or collected for the peri etween the date of the commence- ment of this Act and the date of Iication of this Act in the Gazette, at a rate higher than the rate aJ ich basic tax is payable on such land under this Act. then the ds tax so collected for the aforesaid period shall be refunded. /
(2) Nothing in this Act shaJ.b deemed to require a person to pay basic tax on any land situated inhe area comprismg the former State of Travancore-Cochin for the peld betv. ern the 1st day of April, 1956 and the 1st day of September, ~7, at a rate higher than Rs. 1-9-0 (One rupee and fifty-six naye pk) per acre per annum.
(3) Any person entitled uJr sub-section (I) to a refund of excess tax paid or collected may apg to the prescnbed authority in the prescribed form within a perio~f ninety days from the date on which the order finally fixing the bas tax payable under this Act was com- municated to him, and no clal for such refund shall be entertained thereafter. I
9. Appeals. -(1) Any persoaggrieved by the orders of the prescrib- ed authority under sub-secth (2) of section 6 or under sub-sect1on
(3) of section 7 may appeal t{~1e Collector of the district in which the land is situated, and if the Ia is s1tuated in more than one district the Collector of the district in hich the major p01 tion of the land is situated · I
Prov1ded that no such apea1 shall lie unless the tax has been paid.
(2) The appeal shall be~ the prescribed form and shall be veri· fied m the prescribed manne'and shall be accompanied by a fee of five rupees.
(3) The appeal shall ~resented within th1rty days of the receipt of the order appealed againt, but the appellate authority may admit an appeal after the expiration )f the period aforesaid if 1t is satisfied that the appellant had suffic1ent:ause for not presenting the appeal within that period.
(4) The appellate auh01ity may, after giving the proscribed authority and the appellan an opportunity of being heard, pao;s such orders thereon as 1t thinks ft.
(5) The order of the "'pellate authority shall be communicated to the appeliant and to the p~escnbed authority.
. (6) The order of the tppellate authority shall, subject to the pro- VI~Ions of section 10 and JCCtion II, be final and shall not be called in question in any court ofuw.
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(7) Where the amount of lc tax or tax under the provisional assessment paid IS in excess o amount due under the order in appeal such excess shall be refu to the person entitled thereto.
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12. Construclwn of stzpulat1o11 f co11tract etc.- (l) Where m any contract or agreement or lease 0 Jler tramaction there is a stipu· l~tion to pay the land revenue assess t of any land or any amount in heu thereof, such stipulation shall b strued as a stipulation to pay the amount of basic tax on the said d charged and levied under this Act.
(2) Where, by virtue of secho the existmg land tax charged a~d levied on any land is reduced, B. under a contract of tenancy the michavaram or rent is shown to he}lus1ve of land tax, the tenant shall be entitled to the benefit of t!feduction of the land tax.
13. ]enmtkaram.-Jenmikaramfrged on and payable in respect of any land under the Travancore mi and Kudiyan Act of 1 Oi 1 shall continue to be paid to the Jenmie addition to the basic tax thereon payable to the Government.J
14. Thiruppuvaram.- ThirupP./aram or Melva:am charged on and payable in re~pect of any Ianshall continue to be paid to those entitled to it as heretofore 111 adin to the basic tax thereon payable
•to the Government.
15. Irrigatzon or water cess~· othing m this Act shall affect the power of the G:>vernment to lev ny rate, or alter any existing rate, of irrigation or water cess on an and as they deem fit.
16. Offzcers under the Act) (1) The Government may appoint such officers as they deem necdry for the purpose of this Act.
(2) The appaintment of slh officers shall be notified in the Guette, {
17. Bar of suzts agai11st Govdnent and protection of action taken under th1 Ac .-(1) No suit agamst the
(2) No suit, prosecut1on J other legal proceeding shall lie against any officer for anything in god. faith done or intended to be done under this Act or the rules mde thereunder.
18. Rectifzcation of mista~s.- At any time withm four years from the date of any order p.ssed by It the prescribed' authority or the arpellate authority or there isional authority may, on its own motion, rectify any mistake apparen1from the record and shall, within a like period, rectify any such mist:Ike which has been brought to the notice of the prescribed authority o· the appellate authonty or the revisional authority, as the case may b:, by a landholder or other person liable to pay tax:
Provided that no suc1 rectification shall be made which has the
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(b) affect any rights 1ch have accrued to the Government before the date on 'ch this Act comes into force.
20. Rule-making power.-(1) e Government may make 1 ules for carrying into effect the provisici of this Act.
(2) In particular, and wit~t ~rejudice to the generalttv of the foregoJDg power, the Governme~1ay make rules- ( a) as to the procedu to be followed by the p1 escnbed authority and the appellate auth y in the proceedings before them; '
(b) as to the conditions ad/imitations (including the condition as to payment of fees) subject to V>ch an application fm reference to the District Court may be made tiler section 10,
(c) as to th~ manner and z1e of fixing the gross mco~e from lands; l
~d) as to the service ofnotl<1and the commumcat1on of orders to parties; \
(e) for the apportionment o4e bas1c tax charged on Ooduko01 holdings; 1
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(f) as to the mode ofmaking\funds;
(g) for defining the powers ant duties of the officers appointed under this Act;1
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(h) for determining the lusts o\ instalments in which the tax 1s payable and the dates on which such ~ts or instalments shall be due; and \
(i) any other matter which has~ be, or may be, prescribed for purposes of this Act. \ •
(3) All rules made under this Act hall be laid for a penod of not less than fourteen days before the Legisltive Assembly, as soon as may be after they are made, and shall be suqect to such mod1fications as the Assembly may make dlll ing the sessi<;1 in which they are so laid or the session immediately followin5. I
21. Repeal.-The Land Tax Act, 1955 and the Kerala Land Tat Ordinance, 1961 (Ordinance 2 of 1961), lre hereby repealed. I ----1
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