Amendment status not verified — confirm the current text below against the official source.
(1) The State Library Council shall levy a library cess in the form of a surcharge on the building tax levied under [the Kerala Panchayat Raj Act, 1994 (13 of 1994)] or the property tax levied under [the Kerala Municipality Act, 1994 (20 of 1994)] at the rate of five paise for the whole rupee in the building tax or property tax, as the case may be, so levied. [(2) Notwithstanding anything contained in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala Municipality Act, 1994 (20 of 1994), the cess levied under sub-section (1) shall be collected in an area within the jurisdiction of a village panchayat by that village panchayat and in an area within the jurisdiction of a municipality by that municipality as if the cess were a property tax payable under the said Acts as the case may be and the provisions of the said Acts as far as the procedure for collection of tax shall apply accordingly.] [(3) The cess collected under sub-section (2), less collection charges at the rate specified by the Government, shall be paid to the State Library Council by the village panchayat or the municipality, as the case may be, within three months from the date of such collection: Provided that the cess collected by a municipality or a village panchayat under this Act is not paid on or before the due date the concerned local authority shall pay the said amount to the State Library (Council together with penalty at the rate of two percent per mensem from the date from which it was due: Provided further that the Secretary and President or Chairperson of the local authority concerned shall be jointly responsible for all belated payments and any amount paid to the State Library Council by way of penalty shall be realised from such Secretary and President or Chairperson of the local authority.] Substituted by Act 20/1998 w.e.f. 22/05/1998. Substituted by Act 16/2000.