LAND TAX ACT
The Kerala Land Tax Act. 1961 was enacted when it was deemed necessary to provide for the levy of a basic tax on land in the entire state of Kerala. It was published in the KG Act dt. 5.4.1961.
This Act is made in force with effect from 1.4.1956 in the area comprising in the former state of Travancore-Cochin and w.e.f. 1.9.1957 in the Malabar area means the Malabar District referred to in sub-section (2) of s.5 of State Reorganizing Act, 1956.
Assessment and levy of basic tax is not applicable to:
Land belonging to the Government. The Government may be notification in the Gazette exempt any land belonging to any public body or institution from the provisions of this Act in Public interest. Like wise the Government may cancel any such exemption.
The latest revision of basic tax was ordered in Legi.A2. /98 dt.29.7.98 with the retrospective effect from 1.4.1998.
The rate of Basic Tax as on 1.4.2003 varies from Panchayath Municipality and Corporation and specified extent therein as follows:
| In Panchayath area | Where the aggregate extent does not exceed 20 Ares | Rs. 0.50 per annum per Are |
| In other cases | Rs. 1.00 per annum per Are | |
| In Municipal / Township area | Where the aggregate extent does not exceed 06 Ares | Rs. 1.00 per annum per Are |
| In other cases | Rs.2.00 per annum per Are | |
| In Corporation area | Where the aggregate extent does not exceed 02 Ares |
Rs.2.00 per annum per Are |
| In other cases |
Rs. 4.00 per annum per Are |
Fractions of one Are will be treated as one Are for this purpose. There is no separate rate for wetland, dry land, garden etc.
For re- determining basic Tax you should apply to the Tahsildar of the Taluk in prescribed format.
Appeal:
If you are aggrieved by the order of Tahsildar who is the prescribed authority to decide the basic tax in respect of a particular parcel or parcels of land, you can file appeal to the Collector of the District in which major portion of your land is situated. Form of Appeal is appended.
v No such appeal shall be entertained unless the tax has been paid
v Appeal should be in specified form
v Appeal should be accompanied by a fee of Rs.5/- either as Court fee stamp or treasury chalan receipt
v Appeal should be filed within 90 days of the date of receipt of order appealed against
v Order of the appellate authority should be supplied to the appellant and the Tahsildar
v No appeal shall be disposed of without giving the appellant a reasonable opportunity of being heard
If you are still aggrieved by the appellate order, You may within 30 days from the date of service of that order, apply to the appellate authority to refer to the District Court within the local jurisdiction of which the land situated any question of law. The appellate authority may within 60 days of receipt of such requisition refer it to the District Court. After hearing, the District Court shall pass such orders.
The Land Revenue Commissioner may at any time Suo Motu or on the application of any party, call for and examine the record of any proceedings pending before or disposed of by the appellate authority and may pass such orders as it deems fit. It is against of disposal the application said above should be within thirty days from the date of the order of the appellate authority.
But the Land Revenue Commissioner shall not consider any order passed by the District Court on the basic of a reference.
It is a cardinal point to note that no order on enhancing the rate of basic tax or the amount of assessment shall be passed without hearing the party who may be affected by the order.