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

Section 10

Reference to Dzstrzct Couri

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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~ I

Section 10 – The Kerala Land Tax Act, 1961 (No.13 of 1961) | DailyLaw.ai