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Section 2: Exemptzons

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

( I) Nothmg in this Act shall apply to­

(t) lands belonging to the Government.

(n) Sreepandaravaka lands belonging to the Sree Padmanabha­ swami Temple; and

(in) Sreepadam lands belonging to the Sreepadam Palace.

(2) The Government may, by notification in the Gazette, e>.empt any ]and belonging to any public body or institution from the provisions of this Act, if the Government are satisfied that such exemption 1s neces~ary in the public in torest; and the Go vet nmt"nt rna y, by l1 ke nou • fication, cancel any !such exemption.

(3) All notifications issued by the Government under snb-section(2) ~hall as soon as may be after they are Issued, be la1d before the Legi!.· lattve Assembly for a period of not less than fourteen days, and shall be subject to such modifications as the Legislative Assembly may make during the session in wh1ch they are so laid or the session tmmcdlatt, y following.

3. Defmztzons-In th1s Act, unless the context othet Wtsc rcqmre~,- ( I) "basic tax" means the tax imposed under the provisiOns of this \ct;

(2) "jenmikaram" means jenm1karam as defined m the Travan­ core Jenmi and Kudiyan Act of 1071 ,

(3) " landholder " means the regi!>tered holder for the t1me bemg of any land and includes his legal representatives and assigns, and also mcludes any person who under any law for the t1me bemg in force 1s hable for the payment of public revenue due in respect of land held by him and, in the case of lands which have not been ~urveyed, the pro· pnetor of the land ;

(4) "Malabar area" means the Malabar dtl>tnct tcfcrred to in sub-section (2) of sectiOn 5 of the States Reorganisation Act, 1956 ;

(5) " Oodukur holdmgs" means holdmgl> wh1ch arc by customary law recogmsed as such; ·

(6) " prescribed " means prescnbed by rules m.lde under th1s Act ;

(7) " prescnbed authority" means the authority appointed by the Government by notification m the Gazette to perli>rm the functions of the prescnbed authority under this Act ;

(8) " State '' means the State of Kerala ;

(9) "Thiruppuvaram or Melvaram " means Thtruppuvaram or Melvaram entered as such in the revenue account:..

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Where this provision sits

ActThe Kerala Land Tax Act, 1961 (No.13 of 1961)
Section2
Marginal noteExemptzons
JurisdictionState of Kerala
StatusIn force as published by the source

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