CourtMesh

Section 12: Construclwn of stzpulat1o11 f co11tract etc

The Kerala Land Tax Act, 1961 (No.13 of 1961)State Act of Kerala · Act 13 of 1961

(l) Where m any contract or agreement or lease 0 Jler tramaction there is a stipu· l~tion to pay the land revenue assess t of any land or any amount in heu thereof, such stipulation shall b strued as a stipulation to pay the amount of basic tax on the said d charged and levied under this Act.

(2) Where, by virtue of secho the existmg land tax charged a~d levied on any land is reduced, B. under a contract of tenancy the michavaram or rent is shown to he}lus1ve of land tax, the tenant shall be entitled to the benefit of t!feduction of the land tax.

Where this provision sits

ActThe Kerala Land Tax Act, 1961 (No.13 of 1961)
Section12
Marginal noteConstruclwn of stzpulat1o11 f co11tract etc
JurisdictionState of Kerala
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Kerala Land Tax Act, 1961 (No.13 of 1961) is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.