Liability to pay basic tax.

General197126 sections

Statutory text

(1) With effect on and from the appointed day, all Sree Pandaravaka lands held by landholders immediately before that day shall be deemed to be Pandaravaka lands for all purposes and shall, subject to the provisions of the Kerela Land Tax Act, 1961 (13 of 1961), be liable to be charged with basic tax.
(2) The landholders shall be liable to pay the basic tax and the provisions of the Kerala Land Tax Act, 1961 (13 of 1961), shall apply for the levy and collection of such tax.
(3) "Rajabhogam" payable to the Government by any landholder in respect of any Sree pandaravaka land shall cease to accure with effect on and from the appointed day.

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