Vidhi Codex

Bare Act

The Kerala Land Tax Act, 1961

Tax196123 sections

This Act establishes a system for taxing land across the state of Kerala, specifically determining rights for tenants, Kanam holders, and proprietors. While it generally applies to landholders, it exempts government and temple lands unless specific waivers are granted. The law carries significant historical weight by officially treating land tax obligations as a general revenue settlement, which replaces older revenue assessments for Travancore and Cochin regions and Devaswom lands. It ensures a standardized mechanism for the government to collect necessary public revenue.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Exemptions
  3. 3. Definitions
  4. 4. The arrangement under the Act to be a general revenue settlement
  5. 5. Charge of land tax
  6. 6. Rate of basic Tax
  7. 6-A. Assessment of basic tax
  8. 7. Provisional assessment of basic tax in the case of unsurveyed lands
  9. 8. Special provisions relating to basic tax for periods prior to the date of publication of the Act
  10. 9. Appeals
  11. 10. Reference to District Court
  12. 11. Power of revision by Board of Revenue
  13. 12. Construction of stipulation in contract, etc
  14. 13. Jenmikaram
  15. 14. Melvaram
  16. 15. Irrigation or water cess
  17. 16. Officers under the Act
  18. 17. Bar of suits against Government and protection of action taken under the Act
  19. 18. Rectification of mistakes
  20. 19. Savings
  21. 20. Rule-making power
  22. 21. Repeal
  23. Schedule. THE SCHEDULE

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