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Section 8: Liability to pay basic tax and cess on land

The Pattazhi Devaswom Lands (Vesting and Enfranchisement) Act, 1961State Act of Kerala · Act 21 of 1961

(1) Notwithstanding anything contained in this Act or in the Kerala Land Tax Act, 1961,—

(i) the Temple shall be liable to pay to the Government, in respect of the lands comprised in the holdings and the tharissu only one-half of the basic tax for the financial year 1958-59, and no basic tax shall be payable in respect of such lands by the Temple to the Government from the 1st day of April, 1959;

(ii) every tenant shall be liable to pay basic tax to the Government on and from the commencement of this Act, in respect of the land comprised in his holding.

(2) Notwithstanding anything contained in this Act or in the Kerala Panchayats Act, 1960, or in any rules, bye-laws, notifications or orders issued thereunder,-

(i) the Temple shall be liable to pay to any panchayat only one-half of the cess on land for the financial year 1958-59 levied by that panchayat in respect of the land comprised in the holdings and the tharissu, and no cess on land shall be payable in respect of any such land by the Temple to any panchayat from the 1st day of April, 1959;

(ii) every tenant shall be liable to pay on and from the commencement of this Act the cess on land in respect of the land comprised in his holding levied by the panchayat within whose jurisdiction such land is situated.

Where this provision sits

ActThe Pattazhi Devaswom Lands (Vesting and Enfranchisement) Act, 1961
Section8
Marginal noteLiability to pay basic tax and cess on land
JurisdictionState of Kerala
StatusIn force as published by the source

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