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

Section 4

The a"atlgement Ullder the Act to be a general revenue stttlemeut

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The a"atlgement Ullder the Act to be a general revenue stttlemeut.-Not- withstanding anythig in any enactment, grant, deed or other transaction, the arrangement herem made for the levy of the basic tax shall be deemed mter alia to be a general revenue settlement of the State : Provided that- (!) the pattom fixed by the Government, at the general revenue settlement of 1061 m respect of jenmom lands, shall be the pattom for all purposes of the Travancore Jenmi and Kudiyan Act of 1071 ; (2) the registerl> of jenmikarams prepared in accordance with the jenmikaram settlement and the jenmikaram fixed thereunder shall remam in force for the purpose of the said Act ; (3) in the case of lands belongmg to mcorporated Devaswoms in the Cochm area the basic tax levied under this Act shall be in lieu of the land revenue assessment charged on such lands immediately before the commencement of this Act and the rent payable by the tenant in 1espect of such lands shall be reduced or enhanced to the same extent as the land revenue assessment thereon is reduced or enhanced by the levy of basic tax ; (1) in the case of lands belongmg to unmcorporated Devaswoms in the Cochm area the rent payable by the tenant shall be reduced or enhanced to the same extent as the land revenue assessment charged on such lands 1mmediately before the commencement of this Act is reduced or enhanced by the levy of basic tax. Expla11ation.-In this section "Cochm area" means the area com- prising- (i) the portiOn of the State of Kerala wl>ich before the fist day of july, 1949, formed the State of Cochin, less the enclaves absorbed in the Malabar district undt'r the Provinces and States (Absorption of Enclaves) Order, 1950 ; and (li) the enclaves which formed part of the Malabar district absorbed in the State of Travancore-Cochin under the said Order.

Section 4 – The Kerala Land Tax Act, 1961 (No.13 of 1961) | DailyLaw.ai