Liability to pay basic tax.

General196920 sections

Statutory text

(1) With effect on and from the appointed day, all Sreepadam lands held by landholders immediately before that day shall be deemed to be pandaravaka lands for all purposes and shall 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 to the levy and collection of such tax.
(3) “Rajabhogam” payable to the Government by any landholder in respect of any Sreepadam land shall cease to accrue with effect on and from the appointed day.

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