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Levy of library cess.—(1) With effect from such date as the Government may, by notification, appoint in this behalf, a library cess in the form of a surcharge on the property tax or house tax levied in any local area under the Kerala Panchayat Raj Act, 1994 (13 of 1994), and the Kerala Municipality Act, 1994 (20 of 1994), shall be levied by the local authority at such rate, not being less than five paise and not more than ten paise for every rupee of the property tax or house tax so levied, as the Government may, by notification in the Gazette, specify.

1. (2) The cess levied under sub-section
2. (1) shall be collected—
   • (a) in the area within the jurisdiction of a Grama Panchayat, by the Grama Panchayat;
   • (aa) in the area within the jurisdiction of a Town Panchayat, by the Town Panchayat;
   • (b) in the area within the jurisdiction of a Municipality or a Municipal Corporation, by the Municipality or the Municipal Corporation, as the Kerala Panchayat Raj Act, 1994 (13 of 1994) and the Kerala Municipality Act, 1994 (20 of 1994) shall, respectively, be substituted; Provided that the cess collected under sub-section
3. (1) by the Grama Panchayat, Town Panchayat, or a Municipality or a Municipal Corporation, shall be paid to the District Library Council in such manner and subject to such conditions as may be prescribed: Provided further that the cess collected as aforesaid shall be remitted in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or the Kerala Municipality Act, 1994 (20 of 1994) shall, respectively, be substituted.
4. (3) The cess collected by the Grama Panchayat, Town Panchayat, Municipality or Municipal Corporation shall be credited to the District Library Fund.