Kerala Land Tax Act, 1961

No: 13 Dated: Apr, 05 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

    Preamble. - Whereas 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. Short title, extent and commencement. - (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 1st day of April, 1956; and

(ii) in the Malabar area, with effect on and from the 1st day of September, 1957.

2. Exemptions. - (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) 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 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.

3. Definitions. - 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) "Thiruppuvaram" or "Melvaram" means Thiruppuvaram or Melvaram entered as such in the revenue accounts.