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

Section 3

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Defmztzons-In th1s Act, unless the context othet Wtsc rcqmre~,- ( I) "basic tax" means the tax imposed under the provisiOns of this \ct; (2) "jenmikaram" means jenm1karam as defined m the Travan- core Jenmi and Kudiyan Act of 1071 , (3) " landholder " means the regi!>tered holder for the t1me bemg of any land and includes his legal representatives and assigns, and also mcludes any person who under any law for the t1me bemg in force 1s hable for the payment of public revenue due in respect of land held by him and, in the case of lands which have not been ~urveyed, the pro· pnetor of the land ; (4) "Malabar area" means the Malabar dtl>tnct tcfcrred to in sub-section (2) of sectiOn 5 of the States Reorganisation Act, 1956 ; (5) " Oodukur holdmgs" means holdmgl> wh1ch arc by customary law recogmsed as such; · (6) " prescribed " means prescnbed by rules m.lde under th1s Act ; (7) " prescnbed authority" means the authority appointed by the Government by notification m the Gazette to perli>rm the functions of the prescnbed authority under this Act ; (8) " State '' means the State of Kerala ; (9) "Thiruppuvaram or Melvaram " means Thtruppuvaram or Melvaram entered as such in the revenue account:.. 34/4095 • ... I • • 234

Section 3 – The Kerala Land Tax Act, 1961 (No.13 of 1961) | DailyLaw.ai