Panchayat:Repo18/Law Manual Page0266

205J. Certificate of drawing and disbursing officers and self drawing officer.- A certificate shall be furnished along with the salary bill of the drawing and disbursing officer and the self-drawing officers relating to the month of February and August every year, to the effect that profession tax due in respect of all employees and himself, as the case may be has been paid and the details thereof have been furnished to the secretary and in the absence of such certificate the passing official shall not honour the bill.

205K. Penalty for non-payment of tax.- Where, at any time, it appears to the Secretary that any head of office or employer of self-drawing officer who are bound to furnish the details and remit the tax due as specified under Sections 205E, 205F and 205H has failed to furnish such details or to remit the tax due within the specified time, the Secretary shall immediately thereafter take penal action against such defaulter or defaulters.

Explanation.- For the purpose of this section and Section 2050 to 205J (both inclusive) the expression Head of office or employer in relation to an office, institution, undertaking, establishment etc. means the person authorised to draw and disburse the salary or wages of the employees in such office, institution, undertaking or establishment.] 206. Duty on transfer of property.- (1) The duty on transfer of property shall be levied -

(a) in the form of a surcharge on the duty imposed by the Kerala Stamp Act, 1959, on every instrument of the description specified below, which relates to the immovable property situated in the area under the jurisdiction of a Village Panchayat; and

(b) at such rate as may be fixed by the Government not exceeding five per cent on the amount specified below against such instruments :

Description of instrument  :::Amount on which duty should be levied

(i) Sale of immovable property -- The amount or value of the consideration for the sale as set forth in the instrument.

(ii) Exchange of immovable -- The value of the property of the greatest property value as set forth in the instrument.

(iii) Gift of immovable property -- The value of the property as set forth in the instrument.

(iv) Mortgage with possession -- The amount secured by the mortgage as set of immovable property. forth in the instrument.

[(iva) Transfer of assignment on lease other than sub-lease of immovable property. -- The same stamp duty on sale deed (item 21 or 22, as the case may be, of the schedule to the Kerala Stamp Act, 1959) for consideration equal to the value of transfer.

ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്.