Section 6

Amendment status not verified — confirm the current text below against the official source.

[(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 rates as mentioned in the TABLE.] [TABLE Sl. No. Area Extent Rate 1 Panchayat Area Up to 8.1 Ares Rs. 7.50 per Are per annum Above 8.1 Ares Rs. 12 per Are per annum 2 Municipal Council Area Up to 2.43 Ares Rs. 15 per Are per annum Above 2.43 Ares Rs. 22.50 per Are per annum 3 Municipal Corporation Area Up to 1.62 Ares Rs. 30 per Are per annum Above 1.62 Ares Rs. 45 per Are per annum] (2) Notwithstanding anything contained in sub-section (1), where land-holder or other person liable to pay basic tax proves to the satisfaction of the prescribed authority that the gross income from any land was less than [twenty four rupees and seventy paise [per are]] per annum, the basic tax payable on such land shall be at a rate fixed by the prescribed authority calculated at one-fifth of the gross income from such land: Provided that pending the fixation of the rate at which basic tax is payable on any land under this sub-section, the land-holder shall be liable to pay basic tax on such land at the rate of [four rupees and ninety four paise] [x x x x], and, on fixation of the rate of basic tax, the excess tax if any, paid or collected, shall be refunded to the person entitled thereof: [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 14A[basic tax per are] at the rate of four rupees and ninety-four paise [x x x x] 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 [x x x x]]. Explanation 1.- For the purposes of this section 'gross income' with reference to any land shall mean the gross income actually made from the land or the gross income that could be made the land with due diligence, whichever is higher. Explanation 2.- Lands comprised in the same survey or sub-division number and held by the same land-holder shall be treated as a single unit for calculating the gross income for the purposes of this section. Explanation 3.- For the purposes of calculating the gross 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 of 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-section (2) shall be in the form specified by the Government by notification in the Gazette and shall be made to the prescribed authority within four months from the date of [publication of such notification] in the Gazette: [Provided that no application under this sub-section need be made by the land-holder or any other person liable to pay the basic tax, in a case where a provisional notice of demand has been served on him under sub-section (2) of Section 6A]. [(4) The prescribed authority shall, before passing orders on an application under sub-section (3), give notice to the land-holder concerned and any other person liable to pay the basic tax to show cause against the rate or amount of basic tax proposed to be fixed in respect of the land shall, as far as may be practicable, pass orders on the application within six months from the date of first appearance of the applicant]. (5) The order of the prescribed authority fixing the basic tax shall be communicated to the landholder concerned and any other person liable to pay the basic tax. Substituted by Kerala Finance Act, 2022 (8 of 2022) dt. 27/07/2022 (w.e.f. 01/04/2022) Substituted for the words "ten rupees per acre" by Act 22 of 1968. Substituted for the words "per hectare" by Act 13 of 1993, w. e. f. 01/04/1993. Substituted for the words "two rupees per acre" by Act 22 of 1968. The words "per hectare per annum" omitted by Act 13 of 1993, w. e. f. 01/04/1993. Substituted for the words "basic tax per hectare" by Act 13 of 1993. Substituted by of Act 22 of 1968. Prior to substitution it read as under: "Provided further that Government may, having regard to the potential productivity of any land used principally for growing coconut, arecanut, pepper, tea, coffee, rubber, cardamom 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, 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 ten rupees per acre per annum." Substituted for the words "publication of this Act" by Act 22 of 1968. Added by Act 9 of 1972 (in T.C. area 01/04/1956 and in Malabar 01/09/1957). Substituted by Act 22 of 1968. Prior to substitution it read as under: "(4) The prescribed authority shall, as far as may be practicable, pass orders on the application within six months from the date of the first appearance of the applicant". Substituted by Act 3 of 2025, Published in K. G. Ext. No. 1269 dt. 29/03/2025 (w.e.f. 01/04/2025).