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

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THE KERALA LAND TAX ACT, 1961 
(Act 13 of 1961) ' 
Preamble 
Sections 
CONTENTS 
1. Short title, extent and commencement. 
2. Exemptions. 
3. Definitions. 
4. The arrangement under the Act to be a general 
ment, 
5. Charge of land tax. 
6. Rate of basic tax. 
revenue ~settle• 
7. Provisional assessment of basic tax m the case of unsurveyed 
lands. 
8. Special prov1sions relating to basic tax for periods prior to the 
date of publication of the Act. 
9. Appeals. 
10. Reference to District Court. 
II. Power of revision by Board of Revenue. 
12. Construction of stipulation in contract, etc. 
13. Jenmikaram. 
14. Thiruppuvaram. 
15. Irrigation or water cess. 
16. Officers under the Act. 
17. Bar of SUltS against Government and protection of action taken 
under the Act. 
18. Rectification of mistakes. 
19. Savings~ 
20. Rule-making power. 
21. Repeal. 
THE KERALA LAND TAX ACT, 1961 • 
tACT 13 OF 1961) 
An Act to provulefor the levy of a baste tax on lands in the State of Kerala. 
Preamble.-WHEREAs It is deemed necessary to provide for the levy 
of a basic tax on lands in the State of Kera1a. 
BE it enacted in the Twelfth Year of the Republic of India as 
follows:-
!. Slwrt tttle, extent and commencement.-(1) This Act may be called 
the KeraJa Land Tax Act, I 961. 
(2) It extends to the whole of th<l State of Kerala. 
(3) It shall be d~emed to have come mto force,-
o Published ia the Gazette Extraordinary dated 5th Apnl, 1961, 
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(t) m the area compnsmg the former State of Travancore· 
Cochin, with effect on and from the I st day of Aptll, 
1956; and 
(u) m the Malabat area, w1th effect on 411d from the lsL day of 
September, 1957. 
2. Exemptzons.-( 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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4. The a"atlgement Ullder the Act to be a general revenue stttlemeut.-Not­
withstanding anythig in any enactment, grant, deed or other transaction, 
the arrangement herem made for the levy of the basic tax shall be 
deemed mter alia to be a general revenue settlement of the State : 
Provided that-
(!) the pattom fixed by the Government, at the general revenue 
settlement of 1061 m respect of jenmom lands, shall be the pattom for 
all purposes of the Travancore Jenmi and Kudiyan Act of 1071 ; 
(2) the registerl> of jenmikarams prepared in accordance with 
the jenmikaram settlement and the jenmikaram fixed thereunder shall 
remam in force for the purpose of the said Act ; 
(3) in the case of lands belongmg to mcorporated Devaswoms in 
the Cochm area the basic tax levied under this Act shall be in lieu of 
the land revenue assessment charged on such lands immediately before 
the commencement of this Act and the rent payable by the tenant in 
1espect of such lands shall be reduced or enhanced to the same extent 
as the land revenue assessment thereon is reduced or enhanced by 
the levy of basic tax ; 
(1) in the case of lands belongmg to unmcorporated Devaswoms 
in the Cochm area the rent payable by the tenant shall be reduced or 
enhanced to the same extent as the land revenue assessment charged on 
such lands 1mmediately before the commencement of this Act is reduced 
or enhanced by the levy of basic tax. 
Expla11ation.-In this section "Cochm area" means the area com­
prising-
(i) the portiOn of the State of Kerala wl>ich before the fist day 
of july, 1949, formed the State of Cochin, less the enclaves 
absorbed in the Malabar district undt'r the Provinces and 
States (Absorption of Enclaves) Order, 1950 ; and 
(li) the enclaves which formed part of the Malabar district 
absorbed in the State of Travancore-Cochin under the said 
Order. 
5. Charge of land tax.-( I) Subject to the provisions of this Act 
there shaJI be charged and levied a tax called " basic tax ' 1 on all lands 
of whatever description and held under whatever tenure,-
(i) situated in the area comprising the former State of Travan­
core-Cochin for every financial year commencing on and 
from the 1st day of April, 1956; · 
(u) Situated in the Malabar area for the period commencing on 
and from the lst day of September, 1957, and ending on 
the 31st day of March, 1958, and thereafter for every 
financial year commencing on and from the 1st day of April 
1958. I 
(2) The basic tax charged on any land shall be paid by the land­
holder of that land : 
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Provided that where any land is m the possessiOn of a tenant or 
other person not being the landholder and the income obtained by the 
landholder from that land 1s less than the basic tax payable thereon, 
the excess of the basic tax over such mcome shall be paid by the tenant 
or other person in possession. 
(3) The basic tax charged and levied under this Act shall be 
eleemed to be public revenue due on land withm the meaning of the 
Revenue Recovery Act for the time being 10 force and shall be recover-
able under the provisions of that Act. ' 
6. Rate of bxastc tax-( I) The basic tax charged and levied under 
secuon 5 shall, subject to the provisions of sub-section (2) and section 7, 
be at the rate of two rupees pe1· acre per annum. 
(2) Notwithstanding anything contained 10 sub-sectiOn (1), where 
a landholder or other person liable to pay basic tax: proves to the 1>atis­
faction of the prescribed auth ... rJtY that the gross income from any land 
was less than ten rupees per acre per annum, the bas1c tax payable on 
such land shall be at a Jate fixed by the presoribed authority calculated 
at one-fifth of the gro1.s income from such land : 
Prov1ded that pendmg the fixatiOn of the rate at which ba:.ic tax 1s 
payable on any land under this sub-section, the landholder shall be 
liable to pay basic tax on such land at the rate of two rupees per acre 
per annum; and, on fixatiOn of the rate of basic tax the excess tax, if 
any, paid or collected, shall be refunded to the person ent1tled thereto : 
Provided further that the Government may, havmg regard to the 
potential productivity of any land used prmc1pally for growmg cocoanut 
arecanut, peppe1, t~a. coffee, rubber, cadamom or cashew or any other 
special crop, plant or tree that may be specified by the Government, 
by notification in the Gazette levy and collect basic tax at the rate of 
two rupees per acre per annum on such land, notwlthstandmg the fact 
that such crops, plants or trees had not begun to y1eld or bear and that 
for the time being no income was made from ,land or that the income 
made was less than ten rupee~ per acre per annum. 
Explanatton 1.-For the purposes of this section 'gross income' with 
reference to any land shall mean the gross income actually made lrom 
the land or the gros~ income that could be made from the land With 
due d1hgence, wh1chever is h1gher. 
Explanatzon 2.-Lands comprised in the same survey or ~ub·d1v1:.1on 
number and held by the same landholder shall be treated as a sin~le 
unit for calculating the gross income for the purposes of this section. 
Explanation 3.-For the purposes of calculating the gro:.S income in 
money from any land the cash value of the produce from the land shall 
be commuted into money at the average market rate or such produce 
for six years immediately preceding the commencement of this Act, 
(3) An application for fixation of the rate of basic tax under sub­
~ection (2) 6hall be in the form specified by the Government by notifi­
cation in the Gazette and 6hall be made to the ptescribed authority 
wtthin four months from the date of publication of this Act 11: th~ 
Gazette. 
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(4} The prescribed authonty shall, as far as may be piactlcable, 
pasl. orders on the application within six months from the date of the 
first appearance of the applicant. 
(5) The order of the ptescribed authority fixmg the b,mc tax shall 
be communicated to the landholder concerned and any other person 
liable to pay the basic tax. 
7. Prouuio11al assessment of basu: tax !ll the case of unsurveyed lauds.-
(I) Notwithstanding anythmg contained in section 6, m the case 
of lands which have not been surveyed, the prescnbed authority 
may make a provisional assessment of the basic tax payable 
on such lands. For the purpose of makmg the provi~ional assessment 
the prescribed authonty shall, by notice, call upon the landholder con­
cerned and any other person m possession of the lands to furni~h such 
particulars relating to the lands as the pre~cdbed authouty constders 
necessary w1thm such time as may be specified in the nottce 
(2) If the prescnbed authority is satisfied that the particulat s 
furmshed by the landhoUier or other person are correct and complete 
he shall make a provisional assessmeu~ of the basic tax. payable on such 
lands at the rate specified in sub-section (I) or sub-section (2) of 
section 6, as the case may be, on the basis of the particulars so 
furnished. 
(3) If the pat ttculars called for under sub-section (I) are not 
furmshed withm the time specified therefor or if the particulars fUI­
nished appear to the prescribed authority to be incorrect or incomplete, 
the prescribed authonty may make a provisional assessment of the bas1c 
tax payable on such lands at the rate specified in sub-secuon (I) or sub­
section (2) of sectiOn 6, as the case may be. to the best of his judgment : 
Provtded that before makmg a piOvisJonal assessment under th1s 
sub-section the landholder concerned and any other person liable to pay 
the tax under the provisional assessment shall be given an opportunity 
to show cau~e against the proposed assessment. 
( 4) The order of the prescribed authonty under sub-sect1on (3) 
shall be communicated to the landholder concerned and any other 
person liable to pay the provisional assessment. 
(5) The amount of the tax under the prov1s1onal assessment fixed 
under th1s sectiOn shall be recoverable in the same manner as the basic 
tax. 
" (6) The Government shall, as soon as may be, and m any case 
before the expiry of a per1od of five years from the date of publication 
of this Act m the Gazette, cause a survey to be conducted of the un· 
surveyed lands, and thereupon the prescribed authonty shall make a 
regular assessment of the basiC tax payable m respect of such 
lands. The provtsions of section 6 shall apply to such regular a&sess­
ment, provided that the time for making apphcation for the fixation 
of the rate of basic tax under sub-se~tion (2) of ~ection 6 shall 
be fom months from the date of comt>letion of the survey ofthe 
land. After a regular assessment has been made under section 6 any 
amount pa1d towards the prov1sional assessment shall be deemed to have 
been pa1d towards the regular ~sment and, where the amount 
paid towards the provisional ass ent exceeds the amount payable 
under the regular assessment the ' shall be refunded to the person 
entitled thereto. ' 
8. Special prouirtons relatzng to tax for periods pr~r to the date of 
publicatzon of the Act.-( I) Where respect of any land basic tax has 
been paid or collected for the peri etween the date of the commence­
ment of this Act and the date of Iication of this Act in the Gazette, 
at a rate higher than the rate aJ ich basic tax is payable on such 
land under this Act. then the ds tax so collected for the aforesaid 
period shall be refunded. / 
(2) Nothing in this Act shaJ.b deemed to require a person to pay 
basic tax on any land situated inhe area comprismg the former State 
of Travancore-Cochin for the peld betv. ern the 1st day of April, 1956 
and the 1st day of September, ~7, at a rate higher than Rs. 1-9-0 
(One rupee and fifty-six naye pk) per acre per annum. 
(3) Any person entitled uJr sub-section (I) to a refund of excess 
tax paid or collected may apg to the prescnbed authority in the 
prescribed form within a perio~f ninety days from the date on which 
the order finally fixing the bas tax payable under this Act was com­
municated to him, and no clal for such refund shall be entertained 
thereafter. I 
9. Appeals. -(1) Any persoaggrieved by the orders of the prescrib­
ed authority under sub-secth (2) of section 6 or under sub-sect1on 
(3) of section 7 may appeal t{~1e Collector of the district in which the 
land is situated, and if the Ia is s1tuated in more than one district the 
Collector of the district in hich the major p01 tion of the land is 
situated · I 
Prov1ded that no such apea1 shall lie unless the tax has been paid. 
(2) The appeal shall be~ the prescribed form and shall be veri· 
fied m the prescribed manne'and shall be accompanied by a fee of five 
rupees. 
(3) The appeal shall ~resented within th1rty days of the receipt 
of the order appealed againt, but the appellate authority may admit an 
appeal after the expiration )f the period aforesaid if 1t is satisfied that 
the appellant had suffic1ent:ause for not presenting the appeal within 
that period. 
(4) The appellate auh01ity may, after giving the proscribed 
authority and the appellan an opportunity of being heard, pao;s such 
orders thereon as 1t thinks ft. 
(5) The order of the "'pellate authority shall be communicated to 
the appeliant and to the p~escnbed authority. 
. (6) The order of the tppellate authority shall, subject to the pro­
VI~Ions of section 10 and JCCtion II, be final and shall not be called in 
question in any court ofuw. 
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(7) Where the amount of lc tax or tax under the provisional 
assessment paid IS in excess o amount due under the order in 
appeal such excess shall be refu to the person entitled thereto. 
10. Reference to Dzstrzct Couri.I) Subject to such conditions and 
limitations as may be prescribed, assessee may, within thirty days of 
the date upon which he is served ·th notice of an order under sub­
sectiOn ( 4) of section 9, reqmre ppellate authority to refer to the 
District Court any questions of Ia '.\rising out of such requi~ition, and 
the appellate authonty may, w1t1sixty days of the receipt of such 
requisition, draw up a statement e case and refer it to the District 
Court. 
(2) If the District Court is nol,atisfied that the statements in a 
case referred under this section are rcient to enable it to determine 
the question raised thereby, the Co may refer the case back to the 
appellate authority to make such ad ns thereto or alterations therein 
as the court may direct in that behar, 
(3) The Distnct Court upon th~rmg of any such case shall 
decide the questions of law raised the y and shall deliver its judgment 
thereon containing the grounds on w such decision is founded and 
shall send a copy of such judgment u r the seal of the court to the 
appellate authority wh1ch shall pass ~h orders as are necessary to 
dispose of the case conformably to sududgment. 
(4) The deCISion of the District J!e on such reference shall be 
final. 
(5) Notwithstandmg that a refere has been made under th1s 
section to the Distnct Court, basic tax slll be payable m accordance 
with the assessment made in the case: \ 
Provided that if the amount of assebent is reduced as a result of 
such reference the amount overpaid shalbe refunded. 
(6) For the purposes ofthis section)"District Court" means the 
District Court having jurisdiction over thlarea in which the land on 
which bas1c tax has been levied is situate~ 
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11. Power of reviswn by Board of &enue.- ( 1) The Board of 
Revenue may, at any time, of Its own moti'n or withm thirty days from 
the date of the order of the appellate authnty on the application of 
any party, cill for and exa•nme the record 1f any proceedmg pendmg 
before or disposed of by the appellate auttonty and may pass such 
orders as it deem~ fit· 
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Provided that no 01 der enhancmg the rate of bas1c tax or the 
amount ofprovis1onal assessment shall be p.ssed without notice to the 
party who may be affected by the order: 
Pro~ided further that no order passed ~ the bas1s of a ref1=rence 
under section 10 and to the extent covered b, the answer to such refer­
ence shall be subjected to revision by the Bo.:Cd of Revenue. 
(2) Where the amount of basic tax or t\x under the provisional 
assessment paid is in excess of the amount due under the order in 
revision, such exces.~ shall be refunded. 
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12. Construclwn of stzpulat1o11 f co11tract etc.- (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. 
13. ]enmtkaram.-Jenmikaramfrged on and payable in respect 
of any land under the Travancore mi and Kudiyan Act of 1 Oi 1 shall 
continue to be paid to the Jenmie addition to the basic tax thereon 
payable to the Government. J 
14. Thiruppuvaram.- ThirupP./aram or Melva:am charged on 
and payable in re~pect of any Ianshall continue to be paid to those 
entitled to it as heretofore 111 adin to the basic tax thereon payable 
•to the Government. 
15. Irrigatzon or water cess~· othing m this Act shall affect the 
power of the G:>vernment to lev ny rate, or alter any existing rate, 
of irrigation or water cess on an and as they deem fit. 
16. Offzcers under the Act) (1) The Government may appoint 
such officers as they deem necdry for the purpose of this Act. 
(2) The appaintment of slh officers shall be notified in the 
Guette, { 
17. Bar of suzts agai11st Govdnent and protection of action taken under th1 
Ac .-(1) No suit agamst the <bvernment shall be entertained m any 
civil court in respect of anythig done or any order passed under this 
A~ 1 • 
(2) No suit, prosecut1on J other legal proceeding shall lie against 
any officer for anything in god. faith done or intended to be done 
under this Act or the rules mde thereunder. 
18. Rectifzcation of mista~s.- At any time withm four years 
from the date of any order p.ssed by It the prescribed' authority or the 
arpellate authority or there isional authority may, on its own motion, 
rectify any mistake apparen1from the record and shall, within a like 
period, rectify any such mist:Ike which has been brought to the notice 
of the prescribed authority o· the appellate authonty or the revisional 
authority, as the case may b:, by a landholder or other person liable to 
pay tax: 
Provided that no suc1 rectification shall be made which has the 
effect of enhancing the tax payable unless the landholder and any 
other person liable to pay tax have been given a reasonable opportunity 
of being heard in the matter. 
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19 Sa . N hi . \ . omgs ·- ot ng m~ Act shall-
( a) affect the condi 5 of any agreement, g1ant or deed 
relating to any· d except to the extent herem befoiT. 
provided; ~ 
(b) affect any rights 1ch have accrued to the Government 
before the date on 'ch this Act comes into force. 
20. Rule-making power.-(1) e Government may make 1 ules for 
carrying into effect the provisici of this Act. 
(2) In particular, and wit~t ~rejudice to the generalttv of the 
foregoJDg power, the Governme~
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ay make rules-
( a) as to the procedu to be followed by the p1 escnbed 
authority and the appellate auth y in the proceedings before them; 
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(b) as to the conditions ad/imitations (including the condition 
as to payment of fees) subject to V>ch an application fm reference to 
the District Court may be made tiler section 10, 
(c) as to th~ manner and z1e of fixing the gross mco~e from 
lands; l 
~d) as to the service ofnotl<1and the commumcat1on of orders 
to parties; \ 
(e) for the apportionment o4e bas1c tax charged on Ooduko01 
holdings; 1 
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(f) as to the mode ofmaking\funds; 
(g) for defining the powers ant duties of the officers appointed 
under this Act; 
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(h) for determining the lusts o\ instalments in which the tax 1s 
payable and the dates on which such ~ts or instalments shall be due; 
and \ 
(i) any other matter which has~ be, or may be, prescribed for 
purposes of this Act. \ • 
(3) All rules made under this Act hall be laid for a penod of not 
less than fourteen days before the Legisltive Assembly, as soon as may 
be after they are made, and shall be suqect to such mod1fications as 
the Assembly may make dlll ing the sessi<;1 in which they are so laid or 
the session immediately followin5. I 
21. Repeal.- The Land Tax Act, 1955 and the Kerala Land Tat 
Ordinance, 1961 (Ordinance 2 of 1961), lre hereby repealed. 
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