Amendment status not verified — confirm the current text below against the official source.
In the Kerala Land Tax Act, 1961 (13 of 1961), in section 6, for sub-section (1) and NOTE below it, the following sub-section and proviso shall be substituted, namely:-- "(1) Subject to the provisions of sub-section (2) of section 7, the basic tax charged and levied under section 5 shall be at the rate of five rupees in Panchayat areas, ten rupees in Municipal Council areas and twenty rupees in Municipal Corporation areas, per Are per annum: Provided that where the aggregate extent of land held by a land holder does not exceed 8.1 Ares in Panchayat area, 2.43 Ares in Municipal Council area and 1.62 Ares in Municipal Corporation area, the basic tax charged and levied on such land shall be at the rate of two rupees and fifty paise in Panchayat area, five rupees in the Municipal Council area and ten rupees in the Corporation area, per Are per Annum.".