| THE KERALA LAND TAX (AMENDMENT) ACT, 1968 (Act 22 of 1968) An Act to amend the Kerala land Tax Act, 1961 Preamble.- WHEREAS it is expedient to amend the Kerala land Tax Act, 1961, for the purposes hereinafter appearing; BE it enacted in the Nineteenth Year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Kerala land Tax (Amendment) Act, 1968. (2) It shall be deemed to have come into force on the 1 st day of April, 1968. 2. Amendment of section 5.- In section 5 of the Kerala Land Tax Act, 1961 (13 of 1961) (hereinafter referred to as the principal Act), to sub-section (1), the following proviso shall be added, namely:- "Provided that, with effect on and from the 1 st day of April, 1968, no basic tax shall be charged and levied on any land of a landholder if the aggregate extent of land held by him in the State is less than 0.810 hectare.". 3. Amendment of section 6.- In section 6 of the principal Act,- (a) in sub-section (1), for the words "two rupees per acre", the words "four rupees and ninety-four paise per hectare" shall be substituted. (b) in sub-section (2),- (i) for the words "ten rupees per acre", the words "twenty-four rupees and seventy paise per hectare" shall be substituted; (ii) in the first proviso, for the words "two rupees per acre", the words "four rupees and ninety-four paise per hectare" shall be substituted; (iii) for the second proviso, the following proviso shall be, and shall be deemed always to have been, substituted, namely:- "Provided further that the Government may, having regard to the potential productivity of any land used principally for growing- (a) coconut, arecanut, pepper, tea, coffee, rubber, cardamom or cashew; or (b) 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 four rupees and ninety-four paise per hectare per annum on such land, notwithstanding the fact that such crops, plants or trees had not begun to yield or bear and that for the time being no income was made from that land or that the income made was less than twenty-four rupees and seventy paise per hectare per annum."; (c) in sub-section (3), for the words "publication of this Act", the words "publication of such notification" shall be substituted. 4. Amendment of section 7.- In section 7 of the principal Act,- (a) in sub-section (4), for the word, brackets and figure "sub-section (3)", the words, brackets and figures "sub-section (2) or sub-section (3)" shall be substituted; (b) in sub-section (6), for the words "before the expiry of a period of five years from the date of publication of this Act in the Gazette", the words, figures and letters "before the 31 st day of December, 1968" shall be substituted. 5. Amendment of section 8.- In section 8 of the principal Act, in sub-section (2), for the letters, figures, brackets and words "Rs.1-9-0 (one rupee and fifty-six naye paise) per acre", the words "three rupees and eighty-five paise per hectare" shall be substituted. 6. Repeal and saving.- (1) The Kerala Land Tax (Amendment) Ordinance, 1968 (2 of 1968), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. |