Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of this Act there shall be charged and levied a tax called "basic tax"on all lands, of whatever description and held under whatever tenure- (i) situated in the area comprising the former State of Travancore-Cochin for every financial year commencing on and from the 1st day of April, 1956; (ii) situated in the Malabar area for the period commencing on and from the first 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. [x x x x] [x x x x] (2) The basic tax charged on any land shall be paid by the land holder of that land [before such date as may be prescribed]: [Provided that where- (i) the landholder in respect of any land is a person referred to in sub-clause (c) or sub-clause (d) of clause (3) of Section 3; (ii) such land is in the possession of a tenant or other person not being the landholder; and (iii) the income obtained by the land-holder from that land is less than the basic tax payable thereon, the excess of the basic tax over such income shall be paid by the tenant or other persons in possession]. [(2A) Where the basic tax charged under this Act for any period before the 1st day of April, 1998, is in arrears, the same shall be paid before such date* as may be specified by the Government in that behalf.] (3) The basic tax charged and levied under this Act shall be deemed to be public revenue due on land within the meaning of the Revenue Recovery Act for the time being in force and shall be recoverable under the provisions of that Act. Omitted by Act 9 of 1972, w. e. f. 01/04/1971. Proviso added by Act 22 of 1968 (01/04/1968) and prior to omission it read as under: "Provided that, with effect on and from the 1st 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." Omitted by Act 9 of 1972, w. e. f. 01/04/1971. Sub-sections (1A) to (1D) inserted by Act 17 of 1969 (01/04/1968) and prior to omission it read as under: "(1A) If the aggregate extent of land held in the State by a landholder is less than 0.810 hectare at the commencement of any financial year, he shall furnish in that financial year, within such time as may be prescribed, to the prescribed authority a return in the prescribed form the verified in the prescribed manner and containing such particulars as may be prescribed. (1B) The prescribed authority may serve on any landholder who has made a return under sub-section (1A), a notice requiring him, on a date to be therein specified, to produce or cause to be produced, such documents as such authority may require. (1C) If any landholder makes a statement in a verification mentioned in sub-section (1A) which is false and which he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence described in Section 177 of the Indian Penal Code. (1D) Notwithstanding anything contained in the proviso to sub-section (i), basic tax shall be charged and levied on the lands held by a landholder, if such landholder fails without reasonable cause or excuse- (a) to furnish in due time the return mentioned in sub-section (IA); or (b) to produce or cause to be produced on or before the date mentioned in any notice under sub-section (1B) such documents as are referred to in the notice". Inserted by Act 14 of 1998, published in K. G. Ext. No. 1221 dt. 29/07/1998 (w. e. f. 01/04/1998). Substituted by Act 9 of 1972, w. e. f. 01/01/1970. Prior to substitution it read as under: "Provided that where any land is in the possession of a tenant or other person not being the landholder and income obtained by the landholder from that land is less than the basic tax payable thereon, the excess of the basic tax over such income shall be paid by the tenant or other person in possession". Inserted by Act 14 of 1998, published in K. G. Ext. No. 1221 dt. 29/07/1998 (w. e. f. 01/04/1998). * 31st day of December, 1998. S. R. O. No. 493/98 printed at p. 473.