15 THE KERALA BOARD OF REVENUE ACT, 1967 ' (7 of 1957) CONTENTS. Sections
1. Short t1tle, extent aud commencement.
2. Defimtions.
3. • Constitution of the Board of Revenue.
4. Powers of control and supervlston of the Board r -
5. Exercise of jurisdiction by one o1· more members ol 6
7.
8.
9.
10.
11.
12.
13.
14. the BCJard. .- - ' Deci:.ion on matters before the Board Review of orders. Limitation for rev1ew. Power to make rules. Administrative fur1ct1ons of the Board. Power to amend the Ftrst and Second Schedule. Power of Government to make rules . Rules to be published Repeals. Ftrst Schedule Second Schedule. Thtrd Schedule THE KERALA BOARD OF REVENUE ACT.l957 (1 of 1957) Enacted by the President in the E1ghLh Year of the Republic of India. .- AN ACT to constitute a Board of Revenue f9r the State of Kerala and to define tts powers and functions. In exerdse of the powers conferred by sed1on 3 of the Kerala State Legtslature (DelegatiOn of Powers) Act, 1956~75 of 1956). the PresidenllS pleased to enact as follows:-
1. Short title, extent and Commencement .-(1) This Act may be called the Kerala Board of Revenue Act. 1957.
(2) It extends to lhe whole of the State of Kerala.
(3) It shall come mto foJ:'ce at once.
2. Defintttons.-In this Act, unless the context otherwise requires,- ----
(a) "Board'' means the Board of Revenue constituted under th1s Act ;
(b) "member" means a member of the Board -------------------- 16
3. Constttutt.on of the Board of Revenue.-Tbere shall be constituted for the State of Kerala a Board of Revenue consist ing of one or more members as the Government may from time to time think ht to appOint.
4. Powers of control and supervtsion of the Board.- (1) The Board shall be the admini strattve head of the departments mentioned m the First Schedule and shall exercise general supervision over the departments wentwned m the second Schedule.
(2) The Board shall exercise such other powers as the Gov ernment may, by nohficat1on in the Gazette, confer on it.
5. Exerctse of jurisdtctwn by one or more members of the Board.-The Board may, w1th the previous sanctwn of the Gov ernment, make rules for the exercise by one or more members of the Board of the powers and functions of the Board and all -iecis10ns made pur::.uant to such exerc1se shall be deemed to be the decisions of the Board.
6. Dectston on matters before the Board.-The decision in any case before the full Board or before two or more members thereof shall be in accordance with the opinion of the majority of the members. Where there is no such majority concurring in the same deciswn m a case before two or more members not constituting the full Board, the entire case shall be referred to the full BGard for Its decisiOn. Where there 1s no majority con curring m the same dedsion m a case before the full Board, the matter on which there is disagreement shall be reierred to the Government and such matter shall be decided accordmg to the opinion of the Government.
7. Revtew of order~.-The Board may, e1ther of its own motion or on the application of any party, review any order passed by itself on the ground of mistake, mbrepresentation, fraud or error of procedure or any other suffictent reason and pass .5uch orders in reference thereto as It thmks fit · Provrded that n J order shall be varied or reversed to the disadvantage of any party unless notice has been given to such party. 8 Limitatt.on for review.-Every application under ~echon 7 for a review of an order n~ust be made withm a period of three months from the date of the order ·
Provided that the Board may admtt an apphcation preferred after the period of three months aforesaid If it IS satisfied that the apphcant had sufficient cause for not preferring the apph cation wtthm that period.
9. Power to make rules.-The Board may, from time to time with the previOus sanction of the Government, make rules for regulating generally the practice and procedure o! the Board mcluding rules as to the persons practtsmg before the Board, • 17 a~ to th~ tune w1thin-wbich; m the absence of any express pro Vlsion m the relevant enactment, appeals or apphcatlons for revi~ion to the Board ~may be filed, and as to the cost of and mc1dent1al to any proceedings before the Board. _
10. Admimstrative functtons of the Boarci.-The 'Board· shall m respect of all matters subject to 1ts appellate or revisional JUrisdiction, have supe1·mtendence over all authorities in so far as such authonties deal with any such matter and may do any of the following things, that is to say:-
(a) call for returns ;
(b) make and 1s3ue gene1al rules and pre~cr1be forms for regulatmg the pract1ce and proceedings tn respect of such matters; and
(c) prescribe the forms m wh1ch book~. entnes and accounts shall be kept by such authorities:
Provided that such rules and forms ~hall not be mconsistent w1th the prov1s1ons of any law for the time being in force and shall require the previous approval of the Government.
11. Power to a~ena the Ftrst and Second Schedules.-The Government may, by notdicahon m the Gazette, amend, alter or add to the F.trst or Second Schedule . .. • 12. Power of Government to make rules.-The Government J may make rules to carry out all or any of the purposes of th1s Act. ~
13. Rules to be published.-All rules made under this Act. shall be published m the Gazette.
14. Repeals.- (1) The enactments mentioned in the Th1rd Schedule, in so far as they are apphcable to any part o{ the State of Kerala, are hereby repealed.
(2) The Board constituted under the Travancore-Cochin Board of Revenue Ordmance, 1124 .(XII of 1124), ·and deemed to be constltuted under the Travancore-Cochm Board of Re ... enue Act, 1950 (IX of 1950), shall be deemed to be the Board consti tute-d _under this Act. THE FIRST SCHEDULEI [See section 4 (1,] Departments over which. the Board shaH h4ve administrattve control. 1 Land revenue includmg survey, settlement, land records and land acqUISition.
2. Excise and proh1b1tton.
3. Agncultural income .. tax.
4. Court of Wards.
5. Sales· tax..
6. Mmes and minerals 'l. Fami.ne relief. i. Civ1l supphes.
9. HousiJls·