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The Kerala Board of Revenue Act, 1957 (President's Act No.7 of 1957)

Kerala · state statute
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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" mean s a member of the Board 
---- ---- ---- ---- ----
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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 
-ieci s10ns 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, 
• 
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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· 

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