Panchayatwiki - User contributions [en]

Panchayat:Repo18/vol2-page0334

2018-02-01T11:51:46Z

Dinesh:

(e) a representative of the district Society for Prevention of Cruelty to Animals (SPCA); 
(f) at least two representatives from the Animal Welfare Organisations operating within the said local authority. 
[(g) a representative of the people who is a humanitarian or a well known individual who has experience in animal welfare in the locality.] 
'''5. Functions of the Committee.-''' The Committee constituted under rule 4 shall be responsible for planning and management of dog control programme in accordance with these rules. The Committee may,- 
(a) issue instructions for catching, transportation, sheltering, sterilisation, vaccination, treatment and release of sterilised vaccinated or treated dogs; 
(b) authorise veterinary doctor to decide on case to case basis the need to put to sleep critically ill or fatally injured or rabid dogs in a painless method by using Sodium pentathol. Any other method is strictly prohibited; 
(c) create public awareness, solicit co-operation and funding; 
(d) provide guidelines to pet dog owners and commercial breeders from time to time; 
(e) get a survey done of the number of street dogs by an independent agency; 
(f) take such steps for monitoring the dog bite cases to ascertain the reasons of dog bite, the area where it took place and whether it was from a stray or a pet dog; 
(g) keep a watch on the national and international developments in the field of research pertaining to street dogs' control and management, development of vaccines and Cost effective methods of sterilisation, vaccination, etc. 
1[(h) the activities of the Committee shall be brought to the public notice by announcements and advertisements.) 
'''6. Obligations of the local authority-''' (1) The local authority shall provide for- 
(a) establishment of a sufficient number of dog pounds including animal kennels/shelters which may be managed by animal Welfare organisations; 
(b) requisite number of dog vans with ramps for the capture and transportation of street dogs; 
(c) one driver and two trained dog catchers to be provided for each dog van; 
(d) an ambulance-cum-clinical van to be provided as mobile center for sterilisation and immunisation; 
(e) incinerators to be installed by the local authority for disposal of carcasses. 
(f) periodic repair of shelter or pound. 

(2) If the Municipal Corporation or the local authority thinks it expedient to Control street dog population, it shall be incumbent upon them to sterilise and immunise street dogs with the participation of animal welfare organisations, private individuals and the local authority. 

(3) The animal welfare organisations shal be reimbursed the expenses of sterilisation/ immunisation at a rate to be fixed by the Committee on fortnightly basis based on the number of sterilisation/immunisation done. 

2[(4) The Monitoring committee of the said locality shall meet at least once in every month to assess the progress made in regard to implementation of the Animal Birth Control Programme]. 

'''7. Capturing/sterilisation/immunisation/release.-''' (1) Capturing of dogs shall be based On:- 
(a) Specific complaints (for which the local authority in consultation with the Monitoring Committee shall set up a dog control cell to receive complaints about dog nuisance, dog bites and information about rabid dogs); and
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Panchayat:Repo18/vol2-page0332

2018-02-01T11:38:07Z

Dinesh:

'''ANIMAL BIRTH CONTROL (DOGS) RULES, 2001'''

1. Short title and Commencement............................................................................... 333

2. Definition......................................................................................................333

3. Classification of dogs and their sterilisation........................................................................ 333

4. Formation of Committee................................................................................................... 333

5. Functions of the Committee ............................................................................................. 334

6. Obligations of the local authority...................................................................................... 334

7. Capturing/sterilisation/immunisation/release................................................................... 334

8. Identification and Recording.............................................................................................. 336

9. Euthanasia of Street Dogs................................................................................................ 336

10. Furious or dumb rabid dogs.............................................................................................. 336

11. Disposal of carcasses ...................................................................................................... 336

12. Guidelines for breeders..................................................................................................... 336

13. Application of rules where local bye-laws etc., exist....................................................... 336
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Panchayat:Repo18/vol2-page0331

2018-02-01T11:29:55Z

Dinesh:

(d) the powers and duties of authorities and officers under this Act; 
(e) the conditions of service of the assessing authorities and appellate authorities; 
(f) the form in which appeals under this Act shall be presented and the manner in which they shall be verified; 
(g) the manner in which and the authority to which applications for refund shall be made and the procedure to be followed in respect of such applications; and 
(h) any other matter which has to be, or may be, prescribed. 
(3) Every rule made under this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 
'''30. Establishment of Housing Fund and its utilisation.-''' (1) On the commencement of this Act, there shall be established a fund to be called the Kerala State Poor Housing Fund (hereinafter in this section referred to as "the Housing Fund'). 
(2) The proceeds of the tax on employment levied and collected under this Act, together with the fines, interest and fees recovered thereunder, shall first be credited to the consolidated Fund of the State and, after deducting the expenses of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into, and transferred to, the Housing Fund. 
(3) Any amount transferred to the Housing Fund shall be charged on the Consolidated Fund of the State. 
(4) No sum shall be paid or applied from and out of the Housing Fund except in the manner and for the purpose provided in sub-sections (5) and (6). 
(5) The amount standing to the credit of the Housing Fund shall be expended in such manner and subject to such conditions as may be prescribed for the purpose of providing house sites for landless poor persons. 
'''Explanation:-''' For the purposes of this sub-section, "landless poor person" means a person who does not hold any land which is fit for construction of a dwelling house, either as owner or as tenant having fixity of tenure, and whose annual income is not more than six hundred rupees. 
(6) The housing Fund shall be held and administered on behalf of the Government by an officer not below the rank of Secretary to the Government, subject to such general or special directions as may be given by the Government from time to time. 
'''31. Repeal.-''' The Kerala Tax on Employment Ordinance, 1975 (16 of 1975), is hereby repealed. 

''''THE SCHEDULE''''
 
(See section 4) 
'''Rates of tax on employment'''
 
{| class=wikitable
|-
| Class || Half-yearly income || RS.
|-
| I || Not more than Rs. 1,800 || Nil
|-
| II || More than Rs. 1,800 but not more than Rs.3,000 || 6
|-
| III || More than Rs.3,000 but not more than Rs.4,800 || 18
|-
| IV || More than Rs.4,800 but not more than Rs.6,000 || 37.5
|-
| V || More than Rs.6,000 but not more than Rs. 9,000 || 50
|-
| VI || More than Rs.9,000 but not more than Rs.12,000 || 75
|-
| VII || More than Rs.12,000 but not more than Rs.15,000 || 100
|-
| VIII || More than Rs.15,000 || 125
|}
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Panchayat:Repo18/vol2-page0330

2018-02-01T11:25:07Z

Dinesh:

(2) Any such notice or requisition may be addressed
 
(a) in the case of a firm or a Hindu undivided family or an Aliyasanthana family or branch or a Marumakkathayam tarwad or tawazi or a family to which the provision of the Kerala Namboodiri Act, 1958, apply, to any member of the firm or to the Manager, Yajaman or Karanavan, as the case may be, or any adult member of the family, branch, tarwad or tavazhi;
 
(b) in the case of a local authority or company, to the principal officer thereof;
 
(c) in the case of any other association or body of individuals, to the principal officer or any member thereof; 
(d) in the case of any other person (not being an individual), to the person who manages or controls his affairs. 
'''23. Liability of agents of companies, firm, associations, etc., to tax on employment.-'''The tax on employer leviable from a company, firm, association, Hindu undivided family Aliyasanthana family or branch, Marumakkathayam tarwad or tavazhi or a family to which the provisions of the Kerala Namboodiri Act, 1958, apply, may be levied from the agent of the company, form or association or the Manager, Yajaman or Karanavan of the family, branch, tarwad or tavazhi, as the case may be. 
'''24. Statements, returns etc., to be confidential-'''All statements made, returns furnished or accounts or documents produced in connection with the assessment of the tax on employment under this Act shall be treated as confidential and shall not be granted to the public.
 
'''25. Computation of periods of limitation.-'''In computing the period of limitation prescribed for an appeal under this Act, the time required for obtaining a copy of the order complained of shall be excluded.
 
'''26. Bar of jurisdiction.-''' No suit shall lie in any civil court to set aside or modify any assessment made under this Act and no prosecution, suit or other legal proceeding shall lie against the Government or any authority or officer for anything in good faith done or intended to be done under this Act.
 
'''27. Power of assessing authority, etc., to call for information from local authorities-.'''The assessing authority or the appellate authority or the District Court or the revisional authority may, for the purposes of this Act, call for any information regarding an assessee from the local authority to which that assessee is liable to pay the profession tax payable under the law governing that local authority, and such local authority shall be bound to furnish the information.
 
'''28. Removal of difficulties.-''' If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the Gazette, make such provisions not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient for the purpose of removing the difficulty:
 
Provided that no such order shall be made under this section after the expiry of three years
from the commencement of this Act. 
'''29. Power to make rules.-''' (1) The Government may, by notification in the Gazette, make rules for carrying out the purposes of this Act. 
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for 
(a) the procedure for the assessment, levy and collection of the tax on employment; 
6(b) the procedure for deduction and remittance of tax on employment by the employer who is an officer of the Government;
 
(bb) the form of the certificate of registration, certificate of enrolment, notice of demand and other notice to be issued under this Act.)
 
(c) the mode and manner of payment of the tax on employment;
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Panchayat:Repo18/vol2-page0330

2018-02-01T11:23:53Z

Dinesh:

(2) Any such notice or requisition may be addressed
 
(a) in the case of a firm or a Hindu undivided family or an Aliyasanthana family or branch or a Marumakkathayam tarwad or tawazi or a family to which the provision of the Kerala Namboodiri Act, 1958, apply, to any member of the firm or to the Manager, Yajaman or Karanavan, as the case may be, or any adult member of the family, branch, tarwad or tavazhi;
 
(b) in the case of a local authority or company, to the principal officer thereof;
 
(c) in the case of any other association or body of individuals, to the principal officer or any member thereof; 
(d) in the case of any other person (not being an individual), to the person who manages or controls his affairs. 
'''23. Liability of agents of companies, firm, associations, etc., to tax on employment.-'''The taxon employer leviable from a company, firm, association, Hindu undivided family Aliyasanthana family or branch, Marumakkathayam tarwad or tavazhi or a family to which the provisions of the Kerala Namboodiri Act, 1958, apply, may be levied from the agent of the company, form or association or the Manager, Yajaman or Karanavan of the family, branch, tarwad or tavazhi, as the case may be. 
'''24. Statements, returns etc., to be confidential-'''All statements made, returns furnished or accounts or documents produced in connection with the assessment of the tax on employment under this Act shall be treated as confidential and shall not be granted to the public.
 
'''25. Computation of periods of limitation.-'''In computing the period of limitation prescribed for an appeal under this Act, the time required for obtaining a copy of the order complained of shall be excluded.
 
'''26. Bar of jurisdiction.-''' No suit shall lie in any civil court to set aside or modify any assessment made under this Act and no prosecution, suit or other legal proceeding shall lie against the Government or any authority or officer for anything in good faith done or intended to be done under this Act.
 
'''27. Power of assessing authority, etc., to call for information from local authorities-.'''The assessing authority or the appellate authority or the District Court or the revisional authority may, for the purposes of this Act, call for any information regarding an assessee from the local authority to which that assessee is liable to pay the profession taxpayable under the law governing that local authority, and such local authority shall be bound to furnish the information.
 
'''28. Removal of difficulties.-''' If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the Gazette, make such provisions not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient for the purpose of removing the difficulty:
 
Provided that no such order shall be made under this section after the expiry of three years
from the commencement of this Act. 
'''29. Power to make rules.-''' (1) The Government may, by notification in the Gazette, make rules for carrying out the purposes of this Act. 
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for 
(a) the procedure for the assessment, levy and collection of the tax on employment; 
6(b) the procedure for deduction and remittance of tax on employment by the employer who is an officer of the Government;
 
(bb) the form of the certificate of registration, certificate of enrolment, notice of demand and other notice to be issued under this Act.)
 
(c) the mode and manner of payment of the tax on employment;
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Panchayat:Repo18/vol2-page0329

2018-02-01T11:16:36Z

Dinesh:

(a) enforcing the attendance of any person and examining him on oath or affirmation; 
(b) requiring the discovery and production of documents; 
(c) receiving evidence on affidavit; 
(d) issuing commissions for the examination of witnesses. 
'''18. Refunds.-''' (1) If any person satisfies the assessing authority that the amount of the tax on employment paid by him exceeds the amount with which such person is properly assessable under this Act, he shall be entitled to a refund of such excess.
 
(2) The appellate authority in the exercise of its appellate powers or the revisional authority in the exercise of its appellate powers or the revisional authority in the exercise of its revisional powers, if satisfied to the like effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess. 
'''19. Limitation of claims for refund-''' No claim to any refund to the tax on employment under section 18 shall be admitted unless it is made within three years from the date of the order of assessment or, where an appeal has been preferred or where there has been a revision, within three years from the order in appeal or revision, as the case may be. 
'''20. Prosecutions.-''' (1) 5[An employer or other person who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed there under shall, on conviction before a Magistrate, be punishable with fine not exceeding five thousand rupees, and, when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence.] 
(2) A person shall not be proceeded against for an offence under this section except at the instance of the assessing authority. 
(3) The District Collector may, either before or after the institution of proceedings, compound any such offence. 
'''Explanation:-''' For the purposes of this section, "Magistrate" means a Judicial Magistrate of the First Class or a Judicial Magistrate of the Second Class specially empowered by the Government to try offences under this Act. 
'''21. Offences by companies.-''' (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the Company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: 
Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. 
(2) Notwithstanding anything contained in sub-section (1) where any offence under this Act has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the Company, such director, manager, Secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. 
'''Explanation:-''' For the purposes of this section,--
 
(a) "company" means anybody corporate and includes a firm or other association of individuals;
and 
(b) “director", in relation to a firm, means a partner in the firm. 
'''22. Manner of service of notice.-''' (1) A notice or requisition under this Act may be served
on the person therein named either by post or as if it were a summons issued by a civil Court under
the Code of Civil Procedure, 1908 (Central Act 5 of 1908).
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Panchayat:Repo18/vol2-page0328

2018-02-01T11:11:58Z

Dinesh:

(b) in the case of any other order, confirm, cancel or vary such order.
 
(7) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the appellant and the assessing authority.
 
(8) The orders passed by the appellate authority shall subject to the provision of section 15, be final and shall not be liable to be questioned in a court of law.
 
'''14. Reference to District Court.- (1)''' The appellate authority may, if it is satisfied either suo motu or on application by any party to an appeal under section 13 that the decision on the appeal involves a question of law, draw up a statement of the case and refer it to the District Court.
 
(2) If the District Court is not satisfied that the statement in a case referred under this section is sufficient to enable it to determine the question raised thereby, the court may refer the case back to the appellate authority to make such additions thereto or alterations therein as the court may direct in that behalf.
 
(3) The District Court upon the heating of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court to the appellate authority which shall pass orders on the appeal in conformity with such judgment.
 
(4) For the purposes of this section, "District Court" means the District Court having jurisdiction over the area in which the assessee exercises his profession, art or calling or transacts business or holds appointment.
 
'''15. Powers of revision of the District Collector.-''' The District Collector may at any time call for and examine the record of any proceeding pending before or disposed of by the appellate authority or the assessing authority and may pass such order in reference thereto as thinks fit:
Provided that no such order shall be passed under this section without notice to the party who may be affected by the order:
 
Provided further that no order passed on the basis of a reference under section 14 to the extent covered by the answer to such reference shall be subject to revision by the District collector.
 
'''16. Rectification of mistakes.-''' (1) The appellate authority or the revisional authority may at any time within three years from the date of an order passed by it on appeal or revision, as the case may be, and the assessing authority may at any time within three years from the date of any assessment or order passed by it, of its own motion, rectify any mistake apparent from the record of the appeal, revision, assessment or order, as the case may be, and shall, within the like period rectify any such mistake which has been brought to its notice by an assessee:
 
Provided that no such rectification shall be made which has the effect of enhancing an assessment or reducing a refund unless the assessee has been given reasonable opportunity of being heard in the matter.
 
(2) Where any such rectification has the effect of reducing an assessment, the assessing authority shall make any refund which may be due to such assessee.
 
4(3) Where any such rectification has the effect of enhancing an assessment or reducing a refund, the assessing authority shall serve on the employer or on the other person, a notice of demand in the prescribed form and such sum shall be payable by such employer or the other person, as the case may be, within such time, at such place and to such person, as may be specified in such notice.)
 
'''17. Power to take evidence on oath, etc.-''' The appellate authority, the assessing authority and the revisional authority shall, for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure 1908 (Central Act 5 of 1908), when trying a suit, in respect of the following matters, namely:-
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Panchayat:Repo18/vol2-page0327

2018-02-01T11:06:30Z

Dinesh:

passed under this section, the assessing authority shall serve upon the employer liable to pay such tax, a notice of demand in the prescribed form specifying the sum so payable and the time within which and the person to whom it shall be paid. 
'''9. Power to assess in case of escape from assessment.-''' If for any reason any employer or other person liable to pay the tax on employment has escaped assessment in any half-year, the assessing authority may, at any time within three years from the date on which such person should have been assessed, serve on such person a notice assessing him to such tax and demanding payment thereof within such time as may be specified in the notice, and the provisions of this Act shall, so far as may be, apply as if the assessment was made in the half-year to which such tax relates. 
'''10. Payment and recovery of tax on employment.-''' Any amount specified payable in a notice of demand or in a certificate of enrolment or in a notice under section 9 shall be paid within the time specified in the notice demand or in the certificate of enrolment or in the notice, as the case may be, and any employer or other person failing so to pay shall be deemed to be in default. 
'''11. Mode of recovery.-''' Without prejudice to any other mode of recovery the arrears of tax
on employment payable and the penalty imposed under this Act may be recovered under the provisions of the Revenue Recovery Act for the time being in force as if it were an arrear of public revenue due On land. 
'''12. Penalty for non-payment of tax on employment.-''' If an employer who holds a certificate of registration or a person who holds certificate enrolment fails without reasonable cause to make payment of any amount of the tax on employment due from him within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him penalty not exceeding fifty percent of the amount of the tax on employment due from him. 
'''13. Appeals.-''' (1) Any person objecting to the amount of the tax on employment specified in a notice of demand or other notice issued under this Act) or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act, may appeal to the appellate authority against the assessment or against Such order: 

Provided that no Such appeal shall lie unless the tax on employment has been paid.
 
(2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner. 
(3) The appeal shall be presented within a period of sixty days from the date of receipt of the notice of demand or other notice relating to the assessment or the date of receipt of the order as the case may be, but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period:
 

Provided, however, that no such appeal shall be admitted after a period of six months from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be.
 
(4) The appellate authority shall fix a day and place for the hearing of the appeal and may, from time to time adjourn the hearing and make or cause to be made such further inquiry as it thinks fit. 

(5) At the hearing of the appeal, the assessing authority shall also have a right to be heard.
 
(6) In disposing of an appeal, the appellate authority may 
(a) in the case of an order of assessment,- 

(i) confirm, reduce, enhance or annul the assessment; or 
(ii) set aside the assessment and direct the assessing authority to make a fresh
assessment after such further induiry as may be directed:
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Panchayat:Repo18/vol2-page0327

2018-02-01T11:05:33Z

Dinesh:

Sec. 13 '''THE KERALA TAX ON EMPLOYMENT ACT, 1976''' 327 

passed under this section, the assessing authority shall serve upon the employer liable to pay such tax, a notice of demand in the prescribed form specifying the sum so payable and the time within which and the person to whom it shall be paid. 
'''9. Power to assess in case of escape from assessment.-''' If for any reason any employer or other person liable to pay the tax on employment has escaped assessment in any half-year, the assessing authority may, at any time within three years from the date on which such person should have been assessed, serve on such person a notice assessing him to such tax and demanding payment thereof within such time as may be specified in the notice, and the provisions of this Act shall, so far as may be, apply as if the assessment was made in the half-year to which such tax relates. 
'''10. Payment and recovery of tax on employment.-''' Any amount specified payable in a notice of demand or in a certificate of enrolment or in a notice under section 9 shall be paid within the time specified in the notice demand or in the certificate of enrolment or in the notice, as the case may be, and any employer or other person failing so to pay shall be deemed to be in default. 
'''11. Mode of recovery.-''' Without prejudice to any other mode of recovery the arrears of tax
on employment payable and the penalty imposed under this Act may be recovered under the provisions of the Revenue Recovery Act for the time being in force as if it were an arrear of public revenue due On land. 
'''12. Penalty for non-payment of tax on employment.-''' If an employer who holds a certificate of registration or a person who holds certificate enrolment fails without reasonable cause to make payment of any amount of the tax on employment due from him within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him penalty not exceeding fifty percent of the amount of the tax on employment due from him. 
'''13. Appeals.-''' (1) Any person objecting to the amount of the tax on employment specified in a notice of demand or other notice issued under this Act) or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act, may appeal to the appellate authority against the assessment or against Such order: 

Provided that no Such appeal shall lie unless the tax on employment has been paid.
 
(2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner. 
(3) The appeal shall be presented within a period of sixty days from the date of receipt of the notice of demand or other notice relating to the assessment or the date of receipt of the order as the case may be, but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period:
 

Provided, however, that no such appeal shall be admitted after a period of six months from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be.
 
(4) The appellate authority shall fix a day and place for the hearing of the appeal and may, from time to time adjourn the hearing and make or cause to be made such further inquiry as it thinks fit. 

(5) At the hearing of the appeal, the assessing authority shall also have a right to be heard.
 
(6) In disposing of an appeal, the appellate authority may 
(a) in the case of an order of assessment,- 

(i) confirm, reduce, enhance or annul the assessment; or 
(ii) set aside the assessment and direct the assessing authority to make a fresh
assessment after such further induiry as may be directed:
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Panchayat:Repo18/vol2-page0326

2018-02-01T11:02:41Z

Dinesh:

as the case may be to the assessing authority in the prescribed form, and the assessing authority shall, after making such inquiry as it deems necessary, grant him such certificate.
 
(4) Every person referred to in sub-section (2) shall apply for a revised certificate of enrolment to the assessing authority in the prescribed form within thirty days of his becoming liable to pay tax on employment at the rate higher or lower than that specified in the certificate of enrolment, and the assessing authority shall, after making such inquiry as it deems necessary, grant him a revised certificate of enrolment.
 
(5) The assessing authority shallmention in every certificate of enrolment the amount of the tax on employment payable for a half-year and the date by which and the place at which and the person to whom such tax on employment shall be payable by the holder of such certificate, and such certificate shall be deemed to be a notice of demand for the purposes of this Act.
 
(6) Where an employer or a person liable to apply for a certificate of enrolment has wilfully failed to apply for the certificate of registration or the certificate of enrolment, as the case may be, within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding twenty rupees for each day of delay in the case of an employer and not exceeding five rupees for each day of delay in the case of any other person.
 
(7) Where an employer or other person has deliberately given false information in any application made under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding one thousand rupees.

'''7. Returns.-''' (1) Every employer who has obtained a certificate of registration under this
Act shall furnish to the assessing authority within fifteen days of the expiry of every half-year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of the tax on employment deducted by him in respect thereof, during that half-year.
 
(2) Every such return shall be accompanied by a treasury chalan in proof of payment of the full amount of the tax on employment due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
 
(3) Where an employer has wilfully failed to file such return within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding five rupees for each day of delay.
 
'''8. Assessment of employers.-''' (1) If the assessing authority is satisfied that the return filed by an employer under section 7 is correct and complete, it shall accept the return and assess the tax on employment due from that employer in accordance with such return.
 
(2) If the assessing authority is not satisfied that a return referred to in sub-section (1) is correct and complete, it shall serve on the employer a notice requiring him, on a date specified in the notice, to attend in person or through an authorised representative, and to produce accounts and papers in support of the return. 
(3) The assessing authority shall, on examination of the accounts and papers produced in compliance with the notice under sub-section (2), assess the amount of the tax on employment payable by the employer. 
(4) If the employer fails to comply with the terms of a notice under sub-section (2), or if in the opinion of the assessing authority the accounts and papers are incorrector incomplete or unreliable, that authority shall, after such inquiry as it deems fit, assess the tax on employment due, to the best of its judgment. 
(5) If an employer has wilfully failed to get himself registered or being registered has failed to file any return, the assessing authority shall after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit, pass an order assessing the amount of the tax on employment due, to the best of its judgment.
 
(6) When any tax on employment is due from an employer in consequence of any order
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Dinesh:

as the case may be to the assessing authority in the prescribed form, and the assessing authority shall, after making such inquiry as it deems necessary, grant him such certificate.
 
(4) Every person referred to in sub-section (2) shall apply for a revised certificate of enrolment to the assessing authority in the prescribed form within thirty days of his becoming liable to pay tax on employment at the rate higher or lower than that specified in the certificate of enrolment, and the assessing authority shall, after making such inquiry as it deems necessary, grant him a revised certificate of enrolment.
 
(5) The assessing authority shallmention in every certificate of enrolment the amount of the tax on employment payable for a half-year and the date by which and the place at which and the person to whom such tax on employment shall be payable by the holder of such certificate, and such certificate shall be deemed to be a notice of demand for the purposes of this Act.
 
(6) Where an employer or a person liable to apply for a certificate of enrolment has wilfully failed to apply for the certificate of registration or the certificate of enrolment, as the case may be, within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding twenty rupees for each day of delay in the case of an employer and not exceeding five rupees for each day of delay in the case of any other person.
 
(7) Where an employer or other person has deliberately given false information in any application made under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding one thousand rupees.
'''7. Returns.-''' (1) Every employer who has obtained a certificate of registration under this
Act shall furnish to the assessing authority within fifteen days of the expiry of every half-year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of the tax on employment deducted by him in respect thereof, during that half-year.
 
(2) Every such return shall be accompanied by a treasury chalan in proof of payment of the full amount of the tax on employment due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
 
(3) Where an employer has wilfully failed to file such return within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding five rupees for each day of delay.
 
'''8. Assessment of employers.-''' (1) If the assessing authority is satisfied that the return filed by an employer under section 7 is correct and complete, it shall accept the return and assess the tax on employment due from that employer in accordance with such return.
 
(2) If the assessing authority is not satisfied that a return referred to in sub-section (1) is correct and complete, it shall serve on the employer a notice requiring him, on a date specified in the notice, to attend in person or through an authorised representative, and to produce accounts and papers in support of the return. 
(3) The assessing authority shall, on examination of the accounts and papers produced in compliance with the notice under sub-section (2), assess the amount of the tax on employment payable by the employer. 
(4) If the employer fails to comply with the terms of a notice under sub-section (2), or if in the opinion of the assessing authority the accounts and papers are incorrector incomplete or unreliable, that authority shall, after such inquiry as it deems fit, assess the tax on employment due, to the best of its judgment. 
(5) If an employer has wilfully failed to get himself registered or being registered has failed to file any return, the assessing authority shall after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit, pass an order assessing the amount of the tax on employment due, to the best of its judgment.
 
(6) When any tax on employment is due from an employer in consequence of any order
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Dinesh:

(2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.
 
(3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate function.
 
'''4. Charge of tax.-''' (1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule.
 
'''Explanation:-''' A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State.
 
(2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax on employment.
 
(3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding Contracts on behalf of such person, and the person in charge of such office or the agent or the firm, as the case may be, shall be liable to the taxpayable by the first mentioned person.
 
(4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State.
 
'''Explanation:-''' For the purpose of this section, "aggregate income" shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension.
 

'''Employer's liability to deduct and pay tax on employment on behalf of the employees.-''' The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, beliable to pay the tax on employment on behalf of such person:'''
 
Provided that, where the employer is an officer of Government the Government may, notwithstanding anything contained in this Act, prescribed the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer. 

'''6. Registration and enrolment.-''' (1) Every employer (not being an officer of Government) liable to pay the tax on employment under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
 
(2) Every person liable to pay the tax on employment (other than a person earning salary or wages, in respect of whom the tax on employment is payable by his employer) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
 
(3) Every employer or person required by this section to obtain a certificate of registration or enrolment shall, within thirty days from the date of commencement of the Kerala Tax on Employment (Amendment) Ordinance, 1977, or within such further period as may be notified by the Government in this behalf or if he was not an employer, or, as the case may be, from the date on which he engages in any profession, art, calling, or business, apply for a certificate or registration or enrolment
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2018-02-01T10:56:55Z

Dinesh:

Panchayat:Repo18/vol2-page0325

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Dinesh:

(2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.
 
(3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate function.
 
'''4. Charge of tax.-''' (1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule.
 
'''Explanation:-''' A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State.
 
(2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax on employment.
 
(3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding Contracts on behalf of such person, and the person in charge of such office or the agent or the firm, as the case may be, shall be liable to the taxpayable by the first mentioned person.
 
(4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State.
 
'''Explanation:-''' For the purpose of this section, "aggregate income" shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension.
 
Employer's liability to deduct and pay tax on employment on behalf of the employees.-''' The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, beliable to pay the tax on employment on behalf of such person:
 
Provided that, where the employer is an officer of Government the Government may, notwithstanding anything contained in this Act, prescribed the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer. 

'''6. Registration and enrolment.-''' (1) Every employer (not being an officer of Government) liable to pay the tax on employment under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
 
(2) Every person liable to pay the tax on employment (other than a person earning salary or wages, in respect of whom the tax on employment is payable by his employer) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
 
(3) Every employer or person required by this section to obtain a certificate of registration or enrolment shall, within thirty days from the date of commencement of the Kerala Tax on Employment (Amendment) Ordinance, 1977, or within such further period as may be notified by the Government in this behalf or if he was not an employer, or, as the case may be, from the date on which he engages in any profession, art, calling, or business, apply for a certificate or registration or enrolment,
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2018-02-01T10:55:25Z

Dinesh:

(2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.
 
(3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate function.
 
'''4. Charge of tax.-''' (1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule.
 
'''Explanation:-''' A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State.
 
(2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax on employment.
 
(3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding Contracts on behalf of such person, and the person in charge of such office or the agent or the firm, as the case may be, shall be liable to the taxpayable by the first mentioned person.
 
(4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State.
 
'''Explanation:-''' For the purpose of this section, "aggregate income" shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension.
 
'''</supEmployer's liability to deduct and pay tax on employment on behalf of the employees.-''' The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, beliable to pay the tax on employment on behalf of such person:
 
Provided that, where the employer is an officer of Government the Government may, notwithstanding anything contained in this Act, prescribed the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer. 

'''6. Registration and enrolment.-''' (1) Every employer (not being an officer of Government) liable to pay the tax on employment under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
 
(2) Every person liable to pay the tax on employment (other than a person earning salary or wages, in respect of whom the tax on employment is payable by his employer) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
 
(3) Every employer or person required by this section to obtain a certificate of registration or enrolment shall, within thirty days from the date of commencement of the Kerala Tax on Employment (Amendment) Ordinance, 1977, or within such further period as may be notified by the Government in this behalf or if he was not an employer, or, as the case may be, from the date on which he engages in any profession, art, calling, or business, apply for a certificate or registration or enrolment,
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Dinesh:

(2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.
 
(3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate function.
 
'''4. Charge of tax.-''' (1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule.
 
'''Explanation:-''' A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State.
 
(2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax on employment.
 
(3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding Contracts on behalf of such person, and the person in charge of such office or the agent or the firm, as the case may be, shall be liable to the taxpayable by the first mentioned person.
 
(4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State.
 
'''Explanation:-''' For the purpose of this section, "aggregate income" shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension.
 
'''. Employer's liability to deduct and pay tax on employment on behalf of the employees.-''' The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, beliable to pay the tax on employment on behalf of such person:
 
Provided that, where the employer is an officer of Government the Government may, notwithstanding anything contained in this Act, prescribed the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer. 

'''6. Registration and enrolment.-''' (1) Every employer (not being an officer of Government) liable to pay the tax on employment under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
 
(2) Every person liable to pay the tax on employment (other than a person earning salary or wages, in respect of whom the tax on employment is payable by his employer) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
 
(3) Every employer or person required by this section to obtain a certificate of registration or enrolment shall, within thirty days from the date of commencement of the Kerala Tax on Employment (Amendment) Ordinance, 1977, or within such further period as may be notified by the Government in this behalf or if he was not an employer, or, as the case may be, from the date on which he engages in any profession, art, calling, or business, apply for a certificate or registration or enrolment,
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Dinesh:

(2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.
 
(3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate function.
 
'''4. Charge of tax.-''' (1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule.
 
'''Explanation:-''' A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State.
 
(2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax on employment.
 
(3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding Contracts on behalf of such person, and the person in charge of such office or the agent or the firm, as the case may be, shall be liable to the taxpayable by the first mentioned person.
 
(4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State.
 
'''Explanation:-''' For the purpose of this section, "aggregate income" shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension.
 
'''2. Employer's liability to deduct and pay tax on employment on behalf of the employees.-''' The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, beliable to pay the tax on employment on behalf of such person:
 
Provided that, where the employer is an officer of Government the Government may, notwithstanding anything contained in this Act, prescribed the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer. 

'''6. Registration and enrolment.-''' (1) Every employer (not being an officer of Government) liable to pay the tax on employment under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
 
(2) Every person liable to pay the tax on employment (other than a person earning salary or wages, in respect of whom the tax on employment is payable by his employer) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
 
(3) Every employer or person required by this section to obtain a certificate of registration or enrolment shall, within thirty days from the date of commencement of the Kerala Tax on Employment (Amendment) Ordinance, 1977, or within such further period as may be notified by the Government in this behalf or if he was not an employer, or, as the case may be, from the date on which he engages in any profession, art, calling, or business, apply for a certificate or registration or enrolment,
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Dinesh:

(2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.
 
(3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate function.
 
'''4. Charge of tax.-''' (1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule.
 
'''Explanation:-''' A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State.
 
(2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax on employment.
 
(3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding Contracts on behalf of such person, and the person in charge of such office or the agent or the firm, as the case may be, shall be liable to the taxpayable by the first mentioned person.
 
(4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State.
 
'''Explanation:-''' For the purpose of this section, "aggregate income" shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension.
 
'''2[5. Employer's liability to deduct and pay tax on employment on behalf of the employees.-''' The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, beliable to pay the tax on employment on behalf of such person:
 
Provided that, where the employer is an officer of Government the Government may, notwithstanding anything contained in this Act, prescribed the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer. 

'''6. Registration and enrolment.-''' (1) Every employer (not being an officer of Government) liable to pay the tax on employment under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
 
(2) Every person liable to pay the tax on employment (other than a person earning salary or wages, in respect of whom the tax on employment is payable by his employer) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
 
(3) Every employer or person required by this section to obtain a certificate of registration or enrolment shall, within thirty days from the date of commencement of the Kerala Tax on Employment (Amendment) Ordinance, 1977, or within such further period as may be notified by the Government in this behalf or if he was not an employer, or, as the case may be, from the date on which he engages in any profession, art, calling, or business, apply for a certificate or registration or enrolment,
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'''THE KERALA TAX ON EMPLOYMENT ACT, 1976'''
Sections Pages 
1. Short title, extent and Commencement............................................................................. 324 
2. Definitions. ......................................................................................................................... 324 
3. Authorities.......................................................................................................................... 324 
4. Charge of tax. ..................................................................................................................... 325 
5. Employer's liability to deduct and pay tax on employment on behalf of the employees. ......................................................................... 325 
6. Registration and enrolment................................................................................................ 325 
7. Returns............................................................................................................................... 326 
8. Assessment of employers................................................................................................. 326 
9. Power to assess in case of escape from assessment..................................................... 327 
10. Payment and recovery of tax on employment. ................................................................. 327 
11. Mode of recovery................................................................................................................ 327 
12. Penalty for non-payment of tax on employment. .............................................................. 327 
13. Appeals. ............................................................................................................................. 327 
14. Reference to District Court. ............................................................................................... 328 
15. Powers of revision of the District Collector........................................................................ 328 
16. Rartification of mistakes. .................................................................. 328 
17. Power to take evidence on Oath, etc................................................................................. 328 
18. Refunds. .............................................................................................................................329 
19. Limitation of claims for refund............................................................................................ 329 
20.Prosecutions...............................................................................................329 
21. Offences by Companies..................................................................................................... 329 
22. Manner of Service of notice................................................................................................ 329 
23. Liability of agents of companies, firm, associations, etc., to tax on employment. ......... 330 
24. Statements, returns etc., to be confidential...................................................................... 330 
25. Computation of periods of limitation.................................................................................. 330 
26. Bar of jurisdiction........................................................................................................330 
27. Power of assessing authority, etc., to call for information from local authorities............. 330 
28. Removal of difficulties. ....................................................................................................... 330 
29. Power to make rules.......................................................................................................... 330 
30. Establishment of Housing Fund and its utilisation. .......................................................... 331 
31. Repeal. ........................... ................................................................................................... 331 
THE SCHEDULE.......................................................................................................331
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'''7. Submission of Returns.-''' (1) The Executive Engineer in charge of the bridge shall furnish to the Chief Engineer in charge of Bridges and Roads, every quarter, in the 2nd week of July, October, January and April,- 
(a) A Consolidated reconciled statement showing month-wise amount Collected and remitted on account of toll proceeds together with the fines, interest and fees received thereunder in respect of each bridge along with the details of the number and date of chalan with which the said amounts were remitted, and 
(b) A break-up of the month-wise expenditure incurred on each bridge by the Assistant Engineer required to be deducted towards collection charges of the tolls on the basis of actual expenditure incurred. 
(2) The Chief Engineerin charged of Bridges and Roads shall forward a reconciled consolidated statement to the Accountant General every quarter before the end of July, October, January and April.

'''8. Furnishing of Security'''.- The Officers in charge of toll collection and the Assistant Engineer concerned shall furnish security covered by Fidelity Insurance as provided under article 
 
'''9. Credit of the proceeds of the Tolls and its Utilisation.-''' (1) The amount to be allocated from the Consolidated Fund of the State by Government to the Bridges and Roads Fund shall be equal to the amount of tolls, together with fines, interest and fees recovered under the Act and these Rules reduced by 12% of the total collection towards collection charges within the State. The amount standing to the credit of the Fund shall be allocated by the Government for construction of new bridges which shall be liable for levy of tolls under these rules, and are included in the Budget Estimate of the State with prior approval of the Government to be financed from the Fund. 

(2) The proceeds of the tolls remaining unutilised at the end of the financial year shall not lapse at the close of that financial year but shall be available for being utilised during subsequent year or years against individual Works to be approved by the Government.
 
'''10. Appointment of other Officers for Collection of Tolls etc.'''-Notwithstanding anything contained in these rules Government may appoint any other Officer(s) to collect the tolls and or to check the working of the collection booths

{| class="wikitable"
|-
! Sl No !! Particulars of Vehicle !! Toll for Bridges costing not less than Rs.15 Lakhs And upto 50 Lakhs !! Toll for Bridges costing not less than Rs.50 Lakhs And upto 100 Lakhs !! Toll for Bridges costing more than Rs.100 Lakhs.
|-
1 || . Motor Cycle, Scooter or any other two wheeled Motor Vehicles and Autorick-shaws || Rs..50 || Rs..50 || Rs..50
|-
2 ||(a) Motor Car, Taxi, . ܓ Jeep, Pick up Van and other light motor vehicles without
|| || ||
|-
| || || || ||
|}
 
''' 

THE SCHEDULE See rule 3(1))'''

Toll chargeable in respect of Motor Vehicles entering bridges costing not less than Rupees 35 lakhs on highways completed/ to be completed and opened to traffic in regard to vehicles other than vehicles belonging to the Government of Kerala or the Government of India.
Toll for bridges Toll for bridges Toll for costing not Costing more bridges less than Rs.15 than Rs. 50 costing S. | Particulars of vehicle lakhs and up lakhs and up to more than No. to Rs. 50 lakhs Rs. 100 lakhs RS. 100 lakhs. RS. RS. RS. 1. Motor Cycle, Scooter or any other two wheeled Motor Vehicles and Autorick-shaws 0.50 0.50 0.50 2. (a) Motor Car, Taxi, . ܓ Jeep, Pick up Van and other light motor vehicles without
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Dinesh:

'''7. Submission of Returns.-''' (1) The Executive Engineer in charge of the bridge shall furnish to the Chief Engineer in charge of Bridges and Roads, every quarter, in the 2nd week of July, October, January and April,- 
(a) A Consolidated reconciled statement showing month-wise amount Collected and remitted on account of toll proceeds together with the fines, interest and fees received thereunder in respect of each bridge along with the details of the number and date of chalan with which the said amounts were remitted, and 
(b) A break-up of the month-wise expenditure incurred on each bridge by the Assistant Engineer required to be deducted towards collection charges of the tolls on the basis of actual expenditure incurred. 
(2) The Chief Engineerin charged of Bridges and Roads shall forward a reconciled consolidated statement to the Accountant General every quarter before the end of July, October, January and April.

'''8. Furnishing of Security'''.- The Officers in charge of toll collection and the Assistant Engineer concerned shall furnish security covered by Fidelity Insurance as provided under article 
 
'''9. Credit of the proceeds of the Tolls and its Utilisation.-''' (1) The amount to be allocated from the Consolidated Fund of the State by Government to the Bridges and Roads Fund shall be equal to the amount of tolls, together with fines, interest and fees recovered under the Act and these Rules reduced by 12% of the total collection towards collection charges within the State. The amount standing to the credit of the Fund shall be allocated by the Government for construction of new bridges which shall be liable for levy of tolls under these rules, and are included in the Budget Estimate of the State with prior approval of the Government to be financed from the Fund. 

(2) The proceeds of the tolls remaining unutilised at the end of the financial year shall not lapse at the close of that financial year but shall be available for being utilised during subsequent year or years against individual Works to be approved by the Government.
 
'''10. Appointment of other Officers for Collection of Tolls etc.'''-Notwithstanding anything contained in these rules Government may appoint any other Officer(s) to collect the tolls and or to check the working of the collection booths

{| class="wikitable"
|-
! Sl No !! Particulars of Vehicle !! Toll for Bridges costing not less than Rs.15 Lakhs And upto 50 Lakhs !! Toll for Bridges costing not less than Rs.50 Lakhs And upto 100 Lakhs !! Toll for Bridges costing more than Rs.100 Lakhs.
|-
1 || . Motor Cycle, Scooter or any other two wheeled Motor Vehicles and Autorick-shaws || Rs..50 || Rs..50 || Rs..50
|-
2 ||(a) Motor Car, Taxi, . ܓ Jeep, Pick up Van and other light motor vehicles without
|| || ||
|-
| || || || ||
|}
 
''' 

THE SCHEDULE See rule 3(1))'''

Toll chargeable in respect of Motor Vehicles entering bridges costing not less than Rupees 35 lakhs on highways completed/ to be completed and opened to traffic in regard to vehicles other than vehicles belonging to the Government of Kerala or the Government of India.
Toll for bridges Toll for bridges TOI for costing not Costing more bridges less than Rs.15 than Rs. 50 costing S. | Particulars of vehicle lakhs and up lakhs and up to more than No. to Rs. 50 lakhs Rs. 100 lakhs RS. 100 lakhs. RS. RS. RS. 1. Motor Cycle, Scooter or any other two wheeled Motor Vehicles and Autorick-shaws 0.50 0.50 0.50 2. (a) Motor Car, Taxi, . ܓ Jeep, Pick up Van and other light motor vehicles without
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Code shall mutatis mutandis apply for the collections of toll through private contractors on the basis of competitive bidding under sub-rule (1). 

'''5. Mode of collection of toll.-''' (1) Every driver, owner or person in charge of a motor vehicle other than a person who has obtained a pass under Sub-rule (2) of rule 3, required to pay toll under these rules shall, before crossing bridge or after having crossed it, stop his vehicle at the cross bar, go to the toll collection booth to pay the toll leviable in respect of the vehicle and obtain from the Officer or other person in charge of toll collection a receipt in Form 'C' in token of having paid the toll before he is allowed to proceed further. 
(2) The Officer or other person in charge of the toll collection shall, on receipt of the toll specified in the schedule, fill up a receipt in Form 'C' with counterfoil and deliver a copy thereof to the driver, owner or the person in charge of the vehicle in respect of which the toll has been paid and retain in the counterfoil in his office. The vehicle shall be allowed to go ahead of the cross bar only after the toll has been paid and receipt issued under these rules. 

(3) Where, and if, found necessary, the Executive Engineer/Assistant Engineer may also set up Counter checking booths. For this purpose, where such a booth has been set up at some location considered suitable beyond a toll collection booth, after the motor vehicle has crossed the bridge and also paid the prescribed toll, the officer in charge on Counter checking duty at the counter checking booth shall ensure that the motor vehicle is allowed to pass from the counter checking Cross bar only after verifying or checking the copies of the receipt for payment of the toll or the pass issued under Sub-rule (2) of rule 3, from the driver, owner or person in charge of the vehicle. 

'''6. Remittance of Toll Collected.-''' (1) The Officer in charge of the Toll Collection shall be responsible for the collection and safe custody of the amounts collected towards toll during the period of his duty and shall not leave his booth till his reliever takes over charge from him. 
(2) The Officer in charge of the Toll Collection shall maintain a cash register in Form 'D' and keep it posted up-to-date. 
(3) The Officer in charge of the Toll Collection shall at the end of the period of his duty, hand over the amount collected by him to his reliever after obtaining the signature of the latter in the relevant Column of the cash register. 
(4) Every day, the Officer in charge of the toll collection shall hand over the entire amount of toll collected during the proceeding 24 hours to the Assistant Engineer in charge of the bridge after obtaining his signature in the relevant Column of the cash register. 
(5) The Assistant Engineer shall keep the amounts of Collection received from the Officer in charge of the Toll Collection in the chest provided for the purpose at his office. 
(6) The Assistant Engineer shall, on every Friday or if it happens to be a holiday on the next working day or whenever the balance exceeds five hundred rupees, remit the amount received by him under sub-rule (5), in the treasury by chalan and forward the chalans and remittance statement to the Assistant Executive Engineer. 
(7) The Assistant Engineer shall maintain a register in Form 'E', showing the remittance made into the treasury and shall keep the register posted up-to-date. 
(8) The Assistant Engineer shall exercise supervision and control over the staff posted at the bridge in connection with the collection of the tolls and over the maintenance of proper accounts and records by such staff. 
(9) The Assistant Executive Engineer, in charge of the road on which the bridge is situated, shall check the collection and remittance of tolls in accordance with these rules by paying surprise visits at least once in a fortnight at the offices of the Officer in charge of the Toll Collection and the Assistant Engineer, concerned. He shall countersign the cash register maintained by the Officer in charge of the Toll Collection and Assistant Engineer, concerned, in token of such a check having been made. Such visits shall also be undertaken by the Executive Engineers concerned, at least once in a month.
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'''*THE KERALA TOLLS LEVY RULES, 1983''' 
'''
'''S.R.O. No. 914/83.-''' In exercise of the powers conferred by section 11 of the Kerala Tolls Act, 1976 (6 of 1977), the Government of Kerala hereby make the following Rules, namely 
'''
'''1. Short title and commencement.-''' (1) These rules may be called the Kerala Tolls Levy Rules, 1983. 

(2) They shall come into force on the 22nd day of July, 1983.
 
'''2. Definition.'''- In these rules unless the context otherwise requires 

(a) "Act" means the Kerala Tolls Act, 1976 (6 of 1977); 

(b) "Form" means a form appended to these rules; 

(c) "Officer" means the officer authorised by Government under sub-rule (1) of rule 4 to Collect the toll. 

'''3. Rules of toll and its payment-''' (1) There shall be levied and paid to the Assistant Engineer on behalf of the Government of Kerala, or to any other person entrusted with the collection of toll on behalf of the Government, toll on motor vehicles other than those belonging to the Government of Kerala or Government of India for entering a bridge at the rates specified in the Schedule to these rules. 

(2) If the same vehicle has to use the bridge Continuously and frequently for a long period, the ownershall have the option to compound the toll for periods for one month or above, but not exceeding one year on payment of an amount equal to one and a half times the respective rates for single entry per day for the periods for which the toll is compounded. Application for Compounding shall be submitted in Form 'A' to the Assistant Engineer or to the contractor entrusted with the collection of tolls in advance of the period of compounding mentioned above. In such cases a pass shall be issued in form 'B'. 

(3) Toll shall be levied till the cost of the construction of the bridge with simple interest at 9% is recovered. When recovery is completed in respect of a bridge and a report from the Chief Engineer, Buildings & Roads is received to that effect, the Government may, by notification in the Gazette, withdraw further levy of toll on that bridge with effect from such date as may be specified in such notification. 

'''4. Procedure for Collection/Realisation of Amount, Handling etc.- ('''1) All tolls levied under these rules shall be collected departmentally by an officer authorised by the Government in this behalf or through private contractors on the basis of competitive bidding on behalf of the government of Kerala. For this purpose, necessary arrangements shall be made by the Public Works Department for putting up adequate number of Collection booths, operated manually or by automatic arrangements or by combination of both, as may be considered suitable by the Assistant Engineer, including improvement and widening of approach roads to serve the collection booths SO Set up. 

(2) There shall be provided at either end of the bridge, a cross bar for securing the stoppage of motor vehicles. 

(3) The Officer authorised under sub-rule (1) or the private contractor shall ensure at the crossbar that passage is not allowed to motor vehicles unless the toll leviable in respect thereof has been paid. 

(4) The provisions in the Kerala Public Works Department Code and the Kerala Financial 

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(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly for a period of fourteen days which may be Comprised in One session or in two successive sessions and if before the expiry of the session or in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 
'''12. Establishment of (Bridges Fund) and its utilisation.–''' (1). On the commencement of this Act, there shall be established a fund to be called the Kerala State (Bridges Fund) (hereinafter in this section referred to as the "Bridges Fund). '''
(2) The proceeds of the toll levied and collected under this Act, 1 by the Government) together with the fines, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and, after deducting the expenses of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into and transferred to the Bridges Fund). 
(3) Any amount transferred to the Bridges Fund) shall be charged on the Consolidated Fund of the State. 
(4) No sum shall be paid or applied from and out of the Bridges Fund) Except in the manner and for the purpose provided in sub-sections (5) and (6). 
(5) The amount standing to the credit of the Bridges Fund) shall be expended in such manner and subject to such conditions as may be prescribed for the purpose of Constructing bridges. 3xx x) 
(6) The Bridges Fund) shall be held and administered on behalf of the Government by the Chief Engineer in charge of roads and bridges in the State subject to such general or special direction as may be given by the Government from time to time. 
'''13. Power to remove difficulties.-''' If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order do anything, not inconsistent with the provisions of this Act, which appears to them necessary for the purpose of removing the difficulty.

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(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly for a period of fourteen days which may be Comprised in One session or in two successive sessions and if before the expiry of the session or in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 
12. Establishment of (Bridges Fund) and its utilisation.–''' (1). On the commencement of this Act, there shall be established a fund to be called the Kerala State (Bridges Fund) (hereinafter in this section referred to as the "Bridges Fund). 
(2) The proceeds of the toll levied and collected under this Act, 1 by the Government) together with the fines, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and, after deducting the expenses of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into and transferred to the Bridges Fund). 
(3) Any amount transferred to the Bridges Fund) shall be charged on the Consolidated Fund of the State. 
(4) No sum shall be paid or applied from and out of the Bridges Fund) Except in the manner and for the purpose provided in sub-sections (5) and (6). 
(5) The amount standing to the credit of the Bridges Fund) shall be expended in such manner and subject to such conditions as may be prescribed for the purpose of Constructing bridges. 3xx x) 
(6) The Bridges Fund) shall be held and administered on behalf of the Government by the Chief Engineer in charge of roads and bridges in the State subject to such general or special direction as may be given by the Government from time to time. 
'''13. Power to remove difficulties.-''' If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order do anything, not inconsistent with the provisions of this Act, which appears to them necessary for the purpose of removing the difficulty.

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(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly for a period of fourteen days which may be Comprised in One session or in two successive sessions and if before the expiry of the session or in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 
12. Establishment of Bridges Fund) and its utilisation.–''' (1). On the commencement of this Act, there shall be established a fund to be called the Kerala State (Bridges Fund) (hereinafter in this section referred to as the "Bridges Fund). 
(2) The proceeds of the toll levied and collected under this Act, 1 by the Government) together with the fines, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and, after deducting the expenses of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into and transferred to the Bridges Fund). 
(3) Any amount transferred to the Bridges Fund) shall be charged on the Consolidated Fund of the State. 
(4) No sum shall be paid or applied from and out of the Bridges Fund) Except in the manner and for the purpose provided in sub-sections (5) and (6). 
(5) The amount standing to the credit of the Bridges Fund) shall be expended in such manner and subject to such conditions as may be prescribed for the purpose of Constructing bridges. 3xx x) 
(6) The Bridges Fund) shall be held and administered on behalf of the Government by the Chief Engineer in charge of roads and bridges in the State subject to such general or special direction as may be given by the Government from time to time. 
'''13. Power to remove difficulties.-''' If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order do anything, not inconsistent with the provisions of this Act, which appears to them necessary for the purpose of removing the difficulty.

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(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly for a period of fourteen days which may be Comprised in One session or in two successive sessions and if before the expiry of the session or in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 
'''11[12. Establishment of"[Bridges Fund) and its utilisation.–''' (1). On the commencement of this Act, there shall be established a fund to be called the Kerala State (Bridges Fund) (hereinafter in this section referred to as the "Bridges Fund). 
(2) The proceeds of the toll levied and collected under this Act, 1 by the Government) together with the fines, interest and fees recovered thereunder shall first be credited to the Consolidated Fund of the State and, after deducting the expenses of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into and transferred to the Bridges Fund). 
(3) Any amount transferred to the Bridges Fund) shall be charged on the Consolidated Fund of the State. 
(4) No sum shall be paid or applied from and out of the Bridges Fund) Except in the manner and for the purpose provided in sub-sections (5) and (6). 
(5) The amount standing to the credit of the Bridges Fund) shall be expended in such manner and subject to such conditions as may be prescribed for the purpose of Constructing bridges. 3xx x) 
(6) The Bridges Fund) shall be held and administered on behalf of the Government by the Chief Engineer in charge of roads and bridges in the State subject to such general or special direction as may be given by the Government from time to time. 
'''13. Power to remove difficulties.-''' If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order do anything, not inconsistent with the provisions of this Act, which appears to them necessary for the purpose of removing the difficulty.

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'''5. Exemption'''.-''' No toll shall be payable for the passage of- 
(a) any motor vehicle belonging to the Government of Kerala or the Government of India; and 
(b) any stage carriage operated by the Kerala State Road Transport Corporation.) 

'''6. Assistance by police officers'''.- All police officers shall be bound to assist the toll collectors. When required, in the execution of this Act, and for that purpose shall have the same power which they have in the exercise of their ordinary police duties. 

'''7. Power to compound tolls-''' Any person entrusted with the management and collection of the toll may compound for any period not exceeding one year with any person for a certain sum to be paid by such person for himself or for any motor vehicle kept by him, in lieu of the rates of toll authorised to be levied under this Act, subject to such conditions and restrictions as may be
prescribed. 
'''8. Penalties.-''' (1) Every person, other than any person appointed to collect toll, who levies
or demands any toll on any bridge shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees,
or with both. 
(2) Every person who unlawfully demands or takes any other or higher toll than the lawful toll, or under the colour of this Act seize or sells any property knowing such seizure or sale to be unlawful, or in any manner unlawfully extorts money or any valuable thing from any person under colour of this Act, shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees, or with both. 
(3) Whoever-

(a) attempts to Cross any bridge without paying the toll payable by him under this Act; or (b) obstructs any officer or other person in the discharge of his duties imposed by or under this Act, shall, on conviction by a Magistrate, be liable to a fine which may extend to one hundred rupees. 
(4) No Magistrate shall take cognisance of any offence under this Act except on a complaint in Writing made by an officer authorised by the Government in this behalf. 

'''9. Exhibition of table of tolls and statement of penalties.-''' A table of the tolls authorised to be taken in respect of a bridge shall be put upon a conspicuous place near the entrance to such bridge legibly written or printed in English words and figures and also in those of the regional
language.

'''10. Bar to proceedings'''.- No suit, prosecution or other legal proceeding shall be against any officer or other person for anything which is in good faith done or intended to be done under
this Act. 

'''11. Power to make rules.- (1)''' The Government may, by notification in the Gazette, make rules for the purpose of carrying into effect the provisions of this Act. 

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for 

(a) determination of the rate of levy of the toll; 
(b) method of collection of the toll; 
(c) any other matter which has to be, or may be, prescribed
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5. Exemption.-''' No toll shall be payable for the passage of- 
(a) any motor vehicle belonging to the Government of Kerala or the Government of India; and 
(b) any stage carriage operated by the Kerala State Road Transport Corporation.) 

'''6. Assistance by police officers'''.- All police officers shall be bound to assist the toll collectors. When required, in the execution of this Act, and for that purpose shall have the same power which they have in the exercise of their ordinary police duties. 

'''7. Power to compound tolls-''' Any person entrusted with the management and collection of the toll may compound for any period not exceeding one year with any person for a certain sum to be paid by such person for himself or for any motor vehicle kept by him, in lieu of the rates of toll authorised to be levied under this Act, subject to such conditions and restrictions as may be
prescribed. 
'''8. Penalties.-''' (1) Every person, other than any person appointed to collect toll, who levies
or demands any toll on any bridge shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees,
or with both. 
(2) Every person who unlawfully demands or takes any other or higher toll than the lawful toll, or under the colour of this Act seize or sells any property knowing such seizure or sale to be unlawful, or in any manner unlawfully extorts money or any valuable thing from any person under colour of this Act, shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees, or with both. 
(3) Whoever

(a) attempts to Cross any bridge without paying the toll payable by him under this Act; or (b) obstructs any officer or other person in the discharge of his duties imposed by or under this Act, shall, on conviction by a Magistrate, be liable to a fine which may extend to one hundred rupees. 
(4) No Magistrate shall take cognisance of any offence under this Act except on a complaint in Writing made by an officer authorised by the Government in this behalf. 

'''9. Exhibition of table of tolls and statement of penalties.-''' A table of the tolls authorised to be taken in respect of a bridge shall be put upon a conspicuous place near the entrance to such bridge legibly written or printed in English words and figures and also in those of the regional
language.

'''10. Bar to proceedings'''.- No suit, prosecution or other legal proceeding shall be against any officer or other person for anything which is in good faith done or intended to be done under
this Act. 

'''11. Power to make rules.- (1)''' The Government may, by notification in the Gazette, make rules for the purpose of carrying into effect the provisions of this Act. 

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for 

(a) determination of the rate of levy of the toll; 
(b) method of collection of the toll; 
(c) any other matter which has to be, or may be, prescribed
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10'5. Exemption.-''' No toll shall be payable for the passage of- 
(a) any motor vehicle belonging to the Government of Kerala or the Government of India; and 
(b) any stage carriage operated by the Kerala State Road Transport Corporation.) 

'''6. Assistance by police officers'''.- All police officers shall be bound to assist the toll collectors. When required, in the execution of this Act, and for that purpose shall have the same power which they have in the exercise of their ordinary police duties. 

'''7. Power to compound tolls-''' Any person entrusted with the management and collection of the toll may compound for any period not exceeding one year with any person for a certain sum to be paid by such person for himself or for any motor vehicle kept by him, in lieu of the rates of toll authorised to be levied under this Act, subject to such conditions and restrictions as may be
prescribed. 
'''8. Penalties.-''' (1) Every person, other than any person appointed to collect toll, who levies
or demands any toll on any bridge shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees,
or with both. 
(2) Every person who unlawfully demands or takes any other or higher toll than the lawful toll, or under the colour of this Act seize or sells any property knowing such seizure or sale to be unlawful, or in any manner unlawfully extorts money or any valuable thing from any person under colour of this Act, shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees, or with both. 
(3) Whoever

(a) attempts to Cross any bridge without paying the toll payable by him under this Act; or (b) obstructs any officer or other person in the discharge of his duties imposed by or under this Act, shall, on conviction by a Magistrate, be liable to a fine which may extend to one hundred rupees. 
(4) No Magistrate shall take cognisance of any offence under this Act except on a complaint in Writing made by an officer authorised by the Government in this behalf. 

'''9. Exhibition of table of tolls and statement of penalties.-''' A table of the tolls authorised to be taken in respect of a bridge shall be put upon a conspicuous place near the entrance to such bridge legibly written or printed in English words and figures and also in those of the regional
language.

'''10. Bar to proceedings'''.- No suit, prosecution or other legal proceeding shall be against any officer or other person for anything which is in good faith done or intended to be done under
this Act. 

'''11. Power to make rules.- (1)''' The Government may, by notification in the Gazette, make rules for the purpose of carrying into effect the provisions of this Act. 

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for 

(a) determination of the rate of levy of the toll; 
(b) method of collection of the toll; 
(c) any other matter which has to be, or may be, prescribed
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10'''[5. Exemption.-''' No toll shall be payable for the passage of- 
(a) any motor vehicle belonging to the Government of Kerala or the Government of India; and 
(b) any stage carriage operated by the Kerala State Road Transport Corporation.) 

'''6. Assistance by police officers'''.- All police officers shall be bound to assist the toll collectors. When required, in the execution of this Act, and for that purpose shall have the same power which they have in the exercise of their ordinary police duties. 

'''7. Power to compound tolls-''' Any person entrusted with the management and collection of the toll may compound for any period not exceeding one year with any person for a certain sum to be paid by such person for himself or for any motor vehicle kept by him, in lieu of the rates of toll authorised to be levied under this Act, subject to such conditions and restrictions as may be
prescribed. 
'''8. Penalties.-''' (1) Every person, other than any person appointed to collect toll, who levies
or demands any toll on any bridge shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees,
or with both. 
(2) Every person who unlawfully demands or takes any other or higher toll than the lawful toll, or under the colour of this Act seize or sells any property knowing such seizure or sale to be unlawful, or in any manner unlawfully extorts money or any valuable thing from any person under colour of this Act, shall, on conviction by a Magistrate, be liable to imprisonment for a term which may extend to six months, or with fine which may extend to two hundred rupees, or with both. 
(3) Whoever(a) attempts to Cross any bridge without paying the toll payable by him under this Act; or (b) obstructs any officer or other person in the discharge of his duties imposed by or under this Act, shall, on conviction by a Magistrate, be liable to a fine which may extend to one hundred rupees. 
(4) No Magistrate shall take cognisance of any offence under this Act except on a complaint in Writing made by an officer authorised by the Government in this behalf. 

'''9. Exhibition of table of tolls and statement of penalties.-''' A table of the tolls authorised to be taken in respect of a bridge shall be put upon a conspicuous place near the entrance to such bridge legibly written or printed in English words and figures and also in those of the regional
language. 10. Bar to proceedings.- No suit, prosecution or other legal proceeding shall be against any officer or other person for anything which is in good faith done or intended to be done under
this Act. 

'''11. Power to make rules.- (1)''' The Government may, by notification in the Gazette, make rules for the purpose of carrying into effect the provisions of this Act. 

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for 

(a) determination of the rate of levy of the toll; 
(b) method of collection of the toll; 
(c) any other matter which has to be, or may be, prescribed
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(e) "prescribed" means prescribed by rules made under this Act; 
(f) "toll" means the toll levied under this Act. 

'''3. Levy of toll.-''' 
(1) The Government may levy a toll on every motor vehicle entering a bridge constructed wholly or partly at the expense of the Government and declared open for traffic after the 1st day of July 1983) : 
Provided that if the Government are of opinion that it is necessary in the public interest so to do, they may, by notification in the Gazette, specify any bridge in respect of which no toll shall be leviable under this sub-section. 
(2) The toll shall be levied at such rate and for such period as the Government may, by notification in the Gazette, declare to be necessary for the recovery of the amounts expended upon such bridge by the Government, or such portion there of as may be decided by the Government, together with interest at Such rate as they may fix. 
(3) The Government may place the collection of the toll under the management of such person as may appear to them proper; and all persons employed in the management and collection of the toll shall be liable to the same responsibilities as Would belong to them if employed in the collection of basic tax. 

'''Explanation:-''' In this sub-section and in sub-section (4) of Section 3A "basic tax' means the basic tax payable under the Kerala Land Tax Act, 1961 (13 of 1961).
(4)The Government may farm out the collection of the toll and in such a case the farmer and his agents and servants shall be deemed to be persons appointed to collect the toll under this Act.
7[3A. Levy of toll by company or corporation.- (1) A company or a corporation may levy a toll on every motor vehicle entering a bridge constructed by it at the instance of the Government utilising wholly or partly its own fund or funds raised by it by loans from financial institutions, and declared open for traffic after the commencement of the Kerala Tolls (Amendment) Act, 1986. 

(2) The toll under sub-section (1) shall be levied at such rate and for such period as the Government may by notification in the gazette, declare to be necessary for the recovery of the amounts expended upon such bridge by the company or the corporation, or such portion thereof as may be decided by the Government, together with interest and other overhead charges, at such rates as they may fix. 

(3) The toll leviable under this section shall be collected by the company or the Corporation, as the case may be, in such manner and in accordance with such rules as may be prescribed. 

(4) Any person employed in the management an collection of toll under this section shall be liable to the same responsibilities as would belong to him if employed in the collection of basic
tax. 
(5) The proceeds of the toll collected by a company or a corporation under this section shall be utilised

(a) for recouping any amount spent by such company or corporation from its own funds and interest thereon;
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(e) "prescribed" means prescribed by rules made under this Act; 
(f) "toll" means the toll levied under this Act. 

'''3. Levy of toll.-''' 
(1) The Government may levy a toll on every motor vehicle entering a bridge constructed wholly or partly at the expense of the Government and declared open for traffic after the 1st day of July 1983) : 
Provided that if the Government are of opinion that it is necessary in the public interest so to do, they may, by notification in the Gazette, specify any bridge in respect of which no toll shall be leviable under this sub-section. 
(2) The toll shall be levied at such rate and for such period as the Government may, by notification in the Gazette, declare to be necessary for the recovery of the amounts expended upon such bridge by the Government, or such portion there of as may be decided by the Government, together with interest at Such rate as they may fix. 
(3) The Government may place the collection of the toll under the management of such person as may appear to them proper; and all persons employed in the management and collection of the toll shall be liable to the same responsibilities as Would belong to them if employed in the collection of basic tax. 

'''Explanation:-''' In this sub-section and in sub-section (4) of Section 3A "basic tax' means the basic tax payable under the Kerala Land Tax Act, 1961 (13 of 1961).
(4)The Government may farm out the collection of the toll and in such a case the farmer and his agents and servants shall be deemed to be persons appointed to collect the toll under this Act.
7[3A. Levy of toll by company or corporation.- (1) A company or a corporation may levyatoll on every motor vehicle entering a bridge constructed by it at the instance of the Government utilising wholly or partly its own fund or funds raised by it by loans from financial institutions, and declared open for traffic after the commencement of the Kerala Tolls (Amendment) Act, 1986. 

(2) The toll under sub-section (1) shall be levied at such rate and for such period as the Government may by notification in the gazette, declare to be necessary for the recovery of the amounts expended upon such bridge by the company or the corporation, or such portion thereof as may be decided by the Government, together with interest and other overhead charges, at such rates as they may fix. 

(3) The toll leviable under this section shall be collected by the company or the Corporation, as the case may be, in such manner and in accordance with such rules as may be prescribed. 

(4) Any person employed in the management an collection of toll under this section shall be liable to the same responsibilities as would belong to him if employed in the collection of basic
tax. 
(5) The proceeds of the toll collected by a company or a corporation under this section shall be utilised

(a) for recouping any amount spent by such company or corporation from its own funds and interest thereon;
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THE KERALA TOLLS ACT, 1976

ACT 6 of 1977 
(Amended by Acts 34 of 1986, 5 of 1990, 16 of 2000, 4 of 2004 & 11 of 2013)''' 

An Act provide for the levy of tolls in respects of certain bridges in the State of Kerala. 

'''Preamble.'''- Whereas it is expedient to provide for the levy of tolls in respect of certain bridges in the State of Kerala; 

Be it enacted in the Twenty-seventh Year of the Republic of India as follows:- 

'''1. Short title, extent and commencement.-''' (1) This Act may be called in Kerala Tolls Act, 1976. 

(2) It extends to the whole of the State of Kerala. 

(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 
'''
2. '''Definitions.'''-''' '''In this Act, unless the context otherwise requires,- 
(a) "bridge" means any bridge on a highway, but does not include a bridge the cost of construction of which (including the cost of construction of the approach roads necessary for connecting the bridge to the highway) is less than five hundred lakhs rupees;)
PI 
(aa) "company" means a company in which not less than fifty one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 

(aaa) "corporation" means a corporation established or constituted by or under a Central or State Act and owned or controlled by the Government of Kerala; 

(b) "highway" means any road or way over which the public have a right of way, or are granted access, but does not include any highway declared to be a national highway under the National Highways Act, 1956 (Central Act 48 of 1956); 

(c) "motor vehicle" means any mechanically propelled vehicle other than a two wheeler
or a three wheeler or an ambulance) adapted for use upon roads, whether the power of propulsion is transmitted there to from any external or internal source, and includes a chassis to which a
body has not been attached and a trailer; 
(ca) "Local Authority" means a panchayat at any level constituted under Section 4 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) or a municipality constituted under section 4 of the Kerala Municipality Act, 1994 (20 of 1994); 
(d) "owner" means, where the person in possession of a vehicle is a minor, the guardian of such minor and in relation to a vehicle which is the subject of a hire-purchase agreement, the person in possession of the vehicle under that agreement;
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*THE KERALA TOLLS ACT, 1976

ACT 6 of 1977 
(Amended by Acts 34 of 1986, 5 of 1990, 16 of 2000, 4 of 2004 & 11 of 2013)''' 

An Act provide for the levy of tolls in respects of certain bridges in the State of Kerala. 

'''Preamble.'''- Whereas it is expedient to provide for the levy of tolls in respect of certain bridges in the State of Kerala; 

Be it enacted in the Twenty-seventh Year of the Republic of India as follows:- 

'''1. Short title, extent and commencement.-''' (1) This Act may be called in Kerala Tolls Act, 1976. 

(2) It extends to the whole of the State of Kerala. 

(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 
'''
2. Definitions.-''' In this Act, unless the context otherwise requires,- 

(a) "bridge" means any bridge on a highway, but does not include a bridge the cost of construction of which (including the cost of construction of the approach roads necessary for connecting the bridge to the highway) is less than five hundred lakhs rupees;)
PI 
(aa) "company" means a company in which not less than fifty one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 

(aaa) "corporation" means a corporation established or constituted by or under a Central or State Act and owned or controlled by the Government of Kerala; 

(b) "highway" means any road or way over which the public have a right of way, or are granted access, but does not include any highway declared to be a national highway under the National Highways Act, 1956 (Central Act 48 of 1956); 

(c) "motor vehicle" means any mechanically propelled vehicle other than a two wheeler
or a three wheeler or an ambulance) adapted for use upon roads, whether the power of propulsion is transmitted there to from any external or internal source, and includes a chassis to which a
body has not been attached and a trailer; 
(ca) "Local Authority" means a panchayat at any level constituted under Section 4 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) or a municipality constituted under section 4 of the Kerala Municipality Act, 1994 (20 of 1994); 
(d) "owner" means, where the person in possession of a vehicle is a minor, the guardian of such minor and in relation to a vehicle which is the subject of a hire-purchase agreement, the person in possession of the vehicle under that agreement;
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Sections Pages 
THE KERALA TOLLS ACT, 1976 ''' 

1. Short title, extent and Commencement............................................................................ 313 
2. Definitions. ...................................................... 313 
3. Levy of toll. ........................................................................................................................ 314 
3A. Levy of toll by Company or Corporation. ........................................................................... 314 
3A.A. Levy of Toll by local authorities......................................................................................... 315 
3B. Levy of toll when there are more than one bridge within a radius of fifteen kilometres... 315 
4. Recovery of toll. ............................................................................................................. 315 
5. Exemption......................................................................................................................... 316 
6. Assistance by police officers. .......................................................................................... 316 
7. Power to Compound tolls.................................................................................................. 316 
8. Penalties. .......................................................................................................................... 316 
9. Exhibition of table of tolls and statement of penalties..................................................... 316 
10. Barto proceedings..................................................................... 316 
11. Power to make rules......................................................................................................... 316 
12. Establishment of Bridges Fund and its utilisation. .......................................................... 317 
13. Power to remove difficulties.............................................................................................. 317 
 
'''THE KERALA TOLLS LEVY RULES, 1983

Rules Pages '''
1. Short title and Commencement........................................................................................ 318 
2. Definition. .......................................................................................................................... 318 
3. Rules of toll and its payment............................................................................................ 318 
4. Procedure for Collection/Realisation of Amount, Handling etc........................................ 318 
5. Mode of Collection of toll................................................................................................... 319 
6. Remittance of Toll Collected............................................................................................. 319 
7. Submission of Returns................................................................................................. 32O 
8. Furnishing of Security. ...................................................................................................... 320 
9. Credit of the proceeds of the Tolls and its Utilisation....................................................... 320 
10. Appointment of other Officers for Collection of Tolls etc................................................... 320 
THE SCHEDULE .............................................................................................................. 320
FORMS A to E........................................................................................................... 320-322 .
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Sections Pages 
'''== THE KERALA TOLLS ACT, 1976 ==''' 

1. Short title, extent and Commencement............................................................................ 313 
2. Definitions. ...................................................... 313 
3. Levy of toll. ........................................................................................................................ 314 
3A. Levy of toll by Company or Corporation. ........................................................................... 314 
3A.A. Levy of Toll by local authorities......................................................................................... 315 
3B. Levy of toll when there are more than one bridge within a radius of fifteen kilometres... 315 
4. Recovery of toll. ............................................................................................................. 315 
5. Exemption......................................................................................................................... 316 
6. Assistance by police officers. .......................................................................................... 316 
7. Power to Compound tolls.................................................................................................. 316 
8. Penalties. .......................................................................................................................... 316 
9. Exhibition of table of tolls and statement of penalties..................................................... 316 
10. Barto proceedings..................................................................... 316 
11. Power to make rules......................................................................................................... 316 
12. Establishment of Bridges Fund and its utilisation. .......................................................... 317 
13. Power to remove difficulties.............................................................................................. 317 
 
'''THE KERALA TOLLS LEVY RULES, 1983

Rules Pages '''
1. Short title and Commencement........................................................................................ 318 
2. Definition. .......................................................................................................................... 318 
3. Rules of toll and its payment............................................................................................ 318 
4. Procedure for Collection/Realisation of Amount, Handling etc........................................ 318 
5. Mode of Collection of toll................................................................................................... 319 
6. Remittance of Toll Collected............................................................................................. 319 
7. Submission of Returns................................................................................................. 32O 
8. Furnishing of Security. ...................................................................................................... 320 
9. Credit of the proceeds of the Tolls and its Utilisation....................................................... 320 
10. Appointment of other Officers for Collection of Tolls etc................................................... 320 
THE SCHEDULE .............................................................................................................. 320
FORMS A to E........................................................................................................... 320-322 .
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Sections Pages 
'''== THE KERALA TOLLS ACT, 1976 ==''' 

1. Short title, extent and Commencement............................................................................ 313 
2. Definitions. ........................................................τα ανατοι 313 
3. Levy of toll. ........................................................................................................................ 314 
3A. Levy of toll by Company or Corporation. ........................................................................... 314 
3A.A. Levy of Toll by local authorities......................................................................................... 315 
3B. Levy of toll when there are more than one bridge within a radius of fifteen kilometres... 315 
4. Recovery of toll. ............................................................................................................. 315 
5. Exemption......................................................................................................................... 316 
6. Assistance by police officers. .......................................................................................... 316 
7. Power to Compound tolls.................................................................................................. 316 
8. Penalties. .......................................................................................................................... 316 
9. Exhibition of table of tolls and statement of penalties..................................................... 316 
10. Barto proceedings..................................................................... 316 
11. Power to make rules......................................................................................................... 316 
12. Establishment of Bridges Fund and its utilisation. .......................................................... 317 
13. Power to remove difficulties.............................................................................................. 317 
 
'''THE KERALA TOLLS LEVY RULES, 1983

Rules Pages '''
1. Short title and Commencement........................................................................................ 318 
2. Definition. .......................................................................................................................... 318 
3. Rules of toll and its payment............................................................................................ 318 
4. Procedure for Collection/Realisation of Amount, Handling etc........................................ 318 
5. Mode of Collection of toll................................................................................................... 319 
6. Remittance of Toll Collected............................................................................................. 319 
7. Submission of Returns................................................................................................. 32O 
8. Furnishing of Security. ...................................................................................................... 320 
9. Credit of the proceeds of the Tolls and its Utilisation....................................................... 320 
10. Appointment of other Officers for Collection of Tolls etc................................................... 320 
THE SCHEDULE .............................................................................................................. 320
FORMS A to E........................................................................................................... 320-322 .
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(3) Where an appeal is preferred from an order of the estate officer, the District Collector may stay the enforcement of that order for such period and on such conditions as he deems fit.
 
(4) Every appeal under this section shall be disposed of by the District Collector as expeditiously as possible.
 
(5) The costs of any appeal under this section shall be in the discretion of the District Collector.
 
(6) The appellate authority shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely:-
 
(a) summoning and enforcing the attendance of any person and examining him on oath;
 
(b) requiring the discovery and production of document;
 
(c) any other matter which may be prescribed.

11. Power to obtain information.- If the estate officer has reason to believe that any persons are in unauthorised occupation of any public building, the estate officer or any other officer authorised by him in this behalf may require those persons, or any other person who, he has reason to believe, is in possession of information relating to the names and other particulars of the persons in occupation of the public building, to furnish such information within such time as may be specified in the requisition, and every person so required shall be bound to furnish the information in his possession accordingly.
 
12. Liability of heirs and legal representatives.- (1) Where any person against whom any proceeding for
 
(a) the determination of arrears of rent; or
 
(b) the assessment of damages, is to be, or has been taken under this Act, dies before the proceeding is taken or during the pendency thereof, the proceeding may be taken or, as the case may be, continued against the heirs or legal representatives of that person.

(2) Any amount due to the Government (or a local authority or a company or a corporation"), as the case may be, from any person whether by Way of arrears of rent, damages or Costs shall, after the death of that person, be payable by his heirs or legal representatives, but their liability shall be limited to the extent of the assets of the deceased in their hands.
 
13. Recovery of rent, etc., as arrears of public revenue due on land.- If any person refuses or fails to pay the arrears of rent payable under sub-section (1) of section 8 or the damages payable under sub-section (2) of that section or costs awarded to the Government (or a local authority or a company or a corporation"), as the case may be, under Sub-section (5) of section 10, or any portion of such rent, damages or costs, within the time, if any, Specified therefor in the order relating thereto, the estate officer may issue a certificate for the amount due to the Collector of the District in which the public building is situate, who shall thereupon proceed to recover the same as arrears of public revenue due on land.
 
14. Further mode of recovery.- If the person refusing or failing to pay any of the amounts referred to in section 13 is in receipt of any salary, the estate officer may, notwithstanding the issue of a certificate to the Collector under the said section, require any person paying the salary to deduct from any payment of salary Subsequent to the date of Such requisition any Such amount or any portion thereof as may be specified in the requisition and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Government or the company or the Corporation) as the case may be:

Provided that any part of the salary exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be exempted from any requisition made under this section.
 
Explanation:- For the purposes of this section, "Salary" includes,-
 

(i) Wages

(ii) Any annuity or pension;
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(3) Where an appeal is preferred from an order of the estate officer, the District Collector may stay the enforcement of that order for such period and on such conditions as he deems fit.
 
(4) Every appeal under this section shall be disposed of by the District Collector as expeditiously as possible.
 
(5) The costs of any appeal under this section shall be in the discretion of the District Collector.
 
(6) The appellate authority shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely:-
 
(a) summoning and enforcing the attendance of any person and examining him on oath;
 
(b) requiring the discovery and production of document;
 
(c) any other matter which may be prescribed.
 
11. Power to obtain information.- If the estate officer has reason to believe that any persons are in unauthorised occupation of any public building, the estate officer or any other officer authorised by him in this behalf may require those persons, or any other person who, he has reason to believe, is in possession of information relating to the names and other particulars of the persons in occupation of the public building, to furnish such information within such time as may be specified in the requisition, and every person so required shall be bound to furnish the information in his possession accordingly.
 
12. Liability of heirs and legal representatives.- (1) Where any person against whom any proceeding for
 
(a) the determination of arrears of rent; or
 
(b) the assessment of damages, is to be, or has been taken under this Act, dies before the proceeding is taken or during the pendency thereof, the proceeding may be taken or, as the case may be, continued against the heirs or legal representatives of that person.

(2) Any amount due to the Government (or a local authority or a company or a corporation"), as the case may be, from any person whether by Way of arrears of rent, damages or Costs shall, after the death of that person, be payable by his heirs or legal representatives, but their liability shall be limited to the extent of the assets of the deceased in their hands.
 
13. Recovery of rent, etc., as arrears of public revenue due on land.- If any person refuses or fails to pay the arrears of rent payable under sub-section (1) of section 8 or the damages payable under sub-section (2) of that section or costs awarded to the Government (or a local authority or a company or a corporation"), as the case may be, under Sub-section (5) of section 10, or any portion of such rent, damages or costs, within the time, if any, Specified therefor in the order relating thereto, the estate officer may issue a certificate for the amount due to the Collector of the District in which the public building is situate, who shall thereupon proceed to recover the same as arrears of public revenue due on land.
 
14. Further mode of recovery.- If the person refusing or failing to pay any of the amounts referred to in section 13 is in receipt of any salary, the estate officer may, notwithstanding the issue of a certificate to the Collector under the said section, require any person paying the salary to deduct from any payment of salary Subsequent to the date of Such requisition any Such amount or any portion thereof as may be specified in the requisition and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Government or the company or the Corporation) as the case may be:

Provided that any part of the salary exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be exempted from any requisition made under this section.
 
Explanation:- For the purposes of this section, "Salary" includes,-
 

(i) Wages

(ii) Any annuity or pension;
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date of its publication under sub-section (1), the estate officer or any other officer duly authorised by him in this behalf may evict that person from, and take possession of, the public building and may, for that purpose, use such force as may be necessary.
 
6. Disposal of property left in public building by unauthorised occupants'.- (1) Where any persons have been evicted from any public building under section 5, the estate officer may, after giving fourteen days' notice to the persons from whom possession of the public building has been taken and after publishing the notice in at least one newspaper having circulation in the locality, remove or cause to be removed or dispose of by public action any property left by such persons in Such building.
 
(2) Where any property is sold under sub-section (1), the sale proceeds shall, after deducting the expenses of the sale and the amount, if any, due to the Government or the local authority, or the company or the corporation, as the case may be, on account of rent payable in respect of the public building or damages payable under sub-section (2) of section 8 or costs awarded under sub-section (5) of Section 10, be paid to such person or persons as may appear to the estate officer to be entitled to the same:
 
Provided that where the estate officer is unable to decide as to the person or persons to whom the balance of the amounts is payable or as to the apportionment of the same, he may refer such dispute to the civil court of competent jurisdiction and the decision of the court thereon shall be final.
 
7. Liability of unauthorised occupant to pay damages'.- Any person who is, or has at any time been, in unauthorised occupation of any public building, shall be liable to pay for the whole period of such occupation, such damages on account of the use and occupation of such building as may be assessed by the estate officer having regard to such principles of assessment of damages as may be prescribed. 
8. Power to recover rent and damages in respect of public buildings.- (1) Where any person is in arrears of rent payable in respect of any public building, the estate officer may, by order, require that person to pay such damages within such time and in Such installments as may be specified in the Order.
 
(2) Where any person is liable to pay damages under section 7, the estate officer may, by order require that person to pay such damages within such time and in such installments as may be specified in the Order.
 
(3) No order under sub-section (1) or sub-section (2) shall be made against any person until after the issue of a notice in writing to the person calling upon him to show cause within such time as may be specified in the notice why such order should not be made, and until his objections, if any, and any evidence produced by him in support of the same, have been considered by the estate officer.
 
9. Power of estate Officers.- An estate officer shall, for the purpose of holding any inquiry under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit, in respect of the following matters, namely:- (a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) any other matter which may be prescribed.
10. Appeals.- (1) An appeal shall lie from any order of the estate officer made in respect of any public building under section 5 or section 8 to the Collector of the District in which the public building is situate.
(2) An appeal under sub-section (1) shall be preferred,
(a) in the case of an appeal from an order under section 5, within fifteen days from the date of publication of the order under sub-section (1) of that section; and
(b) in the case of an appeal from any order under section 8, within fifteen days from the date on which the order is communicated to the appellant;

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(i) any charge for electricity, Water or any other services in connection with the occupation of the building,

(ii) any tax (by whatever name called) payable in respect of the building, where such charge or tax is payable by the Government or the local authority, as the case may be;

(f) "unauthorised occupation" in relation to any public building, means the occupation by any person of the building without authority for such occupation and includes the Continuance in occupation by any person of the public building after the authority (whether by way of lease or any other mode of transfer) under which he was allowed to occupy the building has expired or has been determined for any reason whatsoever.

3. Appointment of estate officers.-The Government may, by notification in the Gazette
(a) appoint such persons, being Gazetted Officers of Government below the rank of District Collector, as they think fit, to be estate officers for the purposes of this Act: 5"Provided that

(I) In the case of a local authority, the Secretary of the local authority and in the case of any other authority, the executive authority of that authority.

(ii) in the case of a company or a corporation, an officer of that company or Corporation not below the rank of a Deputy Director of the industries Department, nominated by that company or corporation shall be appointed as estate officer;"

(b) define the local limits within which, or the categories of public buildings in respect of which, the estate officers shall exercise the powers conferred, and perform the duties imposed, on estate officers by or under this Act.

4. Issue of notice to show cause against order of eviction'- (1) If the estate Officer is of opinion that any persons are in unauthorised occupation of any public building and that they should be evicted, the estate officer shall issue in the manner hereinafter provided a notice in writing calling upon all persons concerned to show cause why an order of eviction should not be made.

(2) The notice shall-

(a) specify the grounds on which the order of eviction is proposed to be made; and 

(b) require all persons concerned, that is to say, all persons who are, or may be, in occupation of, or claim interests in, the public building, to show cause, if any, against the proposed order on or before such date as is specified in the notice, being a date not earlier than ten days from the date of issue thereof.

(3) The estate officer shall cause the notice to be served by having it affixed on the outer door or some other conspicuous part of the public building, and in such other manner as may be prescribed, whereupon the notice shall be deemed to have been duly given to all persons concerned. 

(4) Where the estate officer knows or has reason to believe that any persons are in occupation of the public building, then, without prejudice to the provisions of sub-section (3), he shall cause a copy of the notice to be served on every such person by post or by delivering or tendering it to that person or in such other manner as may be prescribed.

'''5. Eviction of unauthorised occupants.- (1) If, after considering the cause, if any, shown by any person in pursuance of a notice under section 4 and any evidence produced by such person in support of the same and after giving him a reasonable opportunity of being heard, the estate officer is satisfied that the building is in unauthorised Occupation, the estate officer may, on a date to be fixed for the purpose, make an order of eviction, for reason to be recorded therein, directing that the public building shall be vacated by all persons who may be in Occupation thereof or any part thereof, and cause a copy of the order to be published by affixing it on the outer door or some other conspicuous part of the public building. 
(2) If any person refuses or fails to comply with the order of eviction within thirty days of the
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(i) any charge for electricity, Water or any other services in connection with the occupation of the building,

(ii) any tax (by whatever name called) payable in respect of the building, where such charge or tax is payable by the Government or the local authority, as the case may be;

(f) "unauthorised occupation" in relation to any public building, means the occupation by any person of the building without authority for such occupation and includes the Continuance in occupation by any person of the public building after the authority (whether by way of lease or any other mode of transfer) under which he was allowed to occupy the building has expired or has been determined for any reason whatsoever.

3. Appointment of estate officers.-The Government may, by notification in the Gazette
(a) appoint such persons, being Gazetted Officers of Government below the rank of District Collector, as they think fit, to be estate officers for the purposes of this Act: 5"Provided that

(I) In the case of a local authority, the Secretary of the local authority and in the case of any other authority, the executive authority of that authority.

(ii) in the case of a company or a corporation, an officer of that company or Corporation not below the rank of a Deputy Director of the industries Department, nominated by that company or corporation shall be appointed as estate officer;"

(b) define the local limits within which, or the categories of public buildings in respect of which, the estate officers shall exercise the powers conferred, and perform the duties imposed, on estate officers by or under this Act.

4. Issue of notice to show cause against order of eviction'- (1) If the estate Officer is of opinion that any persons are in unauthorised occupation of any public building and that they should be evicted, the estate officer shall issue in the manner hereinafter provided a notice in writing calling upon all persons concerned to show cause why an order of eviction should not be made.

(2) The notice shall-

(a) specify the grounds on which the order of eviction is proposed to be made; and 

(b) require all persons concerned, that is to say, all persons who are, or may be, in occupation of, or claim interests in, the public building, to show cause, if any, against the proposed order on or before such date as is specified in the notice, being a date not earlier than ten days from the date of issue thereof.

(3) The estate officer shall cause the notice to be served by having it affixed on the outer door or some other conspicuous part of the public building, and in such other manner as may be prescribed, whereupon the notice shall be deemed to have been duly given to all persons concerned. 

(4) Where the estate officer knows or has reason to believe that any persons are in occupation of the public building, then, without prejudice to the provisions of sub-section (3), he shall cause a copy of the notice to be served on every such person by post or by delivering or tendering it to that person or in such other manner as may be prescribed.

'''5. Eviction of unauthorised occupants.-''''''കട്ടികൂട്ടിയ എഴുത്ത്''' (1) If, after considering the cause, if any, shown by any person in pursuance of a notice under section 4 and any evidence produced by such person in support of the same and after giving him a reasonable opportunity of being heard, the estate officer is satisfied that the building is in unauthorised Occupation, the estate officer may, on a date to be fixed for the purpose, make an order of eviction, for reason to be recorded therein, directing that the public building shall be vacated by all persons who may be in Occupation thereof or any part thereof, and cause a copy of the order to be published by affixing it on the outer door or some other conspicuous part of the public building. 
(2) If any person refuses or fails to comply with the order of eviction within thirty days of the
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(i) any charge for electricity, Water or any other services in connection with the occupation of the building,

(ii) any tax (by whatever name called) payable in respect of the building, where such charge or tax is payable by the Government or the local authority, as the case may be;

(f) "unauthorised occupation" in relation to any public building, means the occupation by any person of the building without authority for such occupation and includes the Continuance in occupation by any person of the public building after the authority (whether by way of lease or any other mode of transfer) under which he was allowed to occupy the building has expired or has been determined for any reason whatsoever.

3. Appointment of estate officers.-The Government may, by notification in the Gazette
(a) appoint such persons, being Gazetted Officers of Government below the rank of District Collector, as they think fit, to be estate officers for the purposes of this Act: 5"Provided that

(I) In the case of a local authority, the Secretary of the local authority and in the case of any other authority, the executive authority of that authority.

(ii) in the case of a company or a corporation, an officer of that company or Corporation not below the rank of a Deputy Director of the industries Department, nominated by that company or corporation shall be appointed as estate officer;"

(b) define the local limits within which, or the categories of public buildings in respect of which, the estate officers shall exercise the powers conferred, and perform the duties imposed, on estate officers by or under this Act.

4. Issue of notice to show cause against order of eviction'- (1) If the estate Officer is of opinion that any persons are in unauthorised occupation of any public building and that they should be evicted, the estate officer shall issue in the manner hereinafter provided a notice in writing calling upon all persons concerned to show cause why an order of eviction should not be made.

(2) The notice shall-

(a) specify the grounds on which the order of eviction is proposed to be made; and 

(b) require all persons concerned, that is to say, all persons who are, or may be, in occupation of, or claim interests in, the public building, to show cause, if any, against the proposed order on or before such date as is specified in the notice, being a date not earlier than ten days from the date of issue thereof.

(3) The estate officer shall cause the notice to be served by having it affixed on the outer door or some other conspicuous part of the public building, and in such other manner as may be prescribed, whereupon the notice shall be deemed to have been duly given to all persons concerned. 

(4) Where the estate officer knows or has reason to believe that any persons are in occupation of the public building, then, without prejudice to the provisions of sub-section (3), he shall cause a copy of the notice to be served on every such person by post or by delivering or tendering it to that person or in such other manner as may be prescribed.
5. Eviction of unauthorised occupants.- (1) If, after considering the cause, if any, shown by any person in pursuance of a notice under section 4 and any evidence produced by such person in support of the same and after giving him a reasonable opportunity of being heard, the estate officer is satisfied that the building is in unauthorised Occupation, the estate officer may, on a date to be fixed for the purpose, make an order of eviction, for reason to be recorded therein, directing that the public building shall be vacated by all persons who may be in Occupation thereof or any part thereof, and cause a copy of the order to be published by affixing it on the outer door or some other conspicuous part of the public building. 
(2) If any person refuses or fails to comply with the order of eviction within thirty days of the
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Dinesh:

THE KERALA PUBLIC BUILDINGS (EVICTION OF UNAUTHORISED OCCUPANTS) ACT, 1968

(Act 25 of 1968 as amended by Act 16 of 2000)
An Act to provide for the eviction of unauthorised occupants from public buildings and formatters Connected there with.

'''Preamble'''.- Whereas it is expedient to provide for the eviction of unauthorised occupants from public buildings and for matters connected therewith:

Be it enacted in the Nineteenth Year of the Republic of India as follows:-

1. Short title, extent and commencement- (1) This Act may be called the Kerala Public Buildings (Eviction of Unauthorised Occupants) Act, 1968.

(2) It extends to the whole of the State of Kerala.

(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint

2. Definitions.- In this Act unless the context otherwise requires,-
 
(a) "company" means a company in which not less than fifty-one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 
(aa) ("corporation" means a corporation established or constituted by the or under any central or State Act and owned or controlled by the Government of Kerala;) 
(aaa) "estate officer" means an officer appointed as such by the Government under section 3:)
(b) "Local authority" means a panchayat at any level constituted under the Kerala Panchayat Raj Act, 1994 or a municipality constituted under the Kerala Municipality Act, 1994 or any other authority, by whatever name called, constituted under any law for the time being in force for the development of any local area;)

(c) "prescribed" means prescribed by rules made under this Act;

(d) "public building" means any building or part of a building belonging to, or taken on lease or requisitioned by, or on behalf of, the Government or a local authority (or a Company or a corporation) and includes-

(i) the garden, grounds and outhouses, if any appertaining to such building or part of a building; X x X)

(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof “and)

(iii) “all buildings, whether residential or non residential irrespective of categories or types, constructed by individuals or co-operative societies or other institutions with the aid of any loan from the Government;

(e) "rent", in relation to any public building, means the consideration payable periodically for the authorised occupation of the building, and includes-
{{Create}}

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2018-02-01T08:40:38Z

Dinesh:

THE KERALA PUBLIC BUILDINGS (EVICTION OF UNAUTHORISED OCCUPANTS) ACT, 1968

(Act 25 of 1968 as amended by Act 16 of 2000)
An Act to provide for the eviction of unauthorised occupants from public buildings and for
matters Connected there with.
'''Preamble'''.- Whereas it is expedient to provide for the eviction of unauthorised occupants from public buildings and for matters connected therewith:

Be it enacted in the Nineteenth Year of the Republic of India as follows:-

1. Short title, extent and commencement- (1) This Act may be called the Kerala Public Buildings (Eviction of Unauthorised Occupants) Act, 1968.

(2) It extends to the whole of the State of Kerala.

(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint

2. Definitions.- In this Act unless the context otherwise requires,-
 
(a) "company" means a company in which not less than fifty-one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 
(aa) ("corporation" means a corporation established or constituted by the or under any central or State Act and owned or controlled by the Government of Kerala;) 
(aaa) "estate officer" means an officer appointed as such by the Government under section 3:)
(b) "Local authority" means a panchayat at any level constituted under the Kerala Panchayat Raj Act, 1994 or a municipality constituted under the Kerala Municipality Act, 1994 or any other authority, by whatever name called, constituted under any law for the time being in force for the development of any local area;)

(c) "prescribed" means prescribed by rules made under this Act;

(d) "public building" means any building or part of a building belonging to, or taken on lease or requisitioned by, or on behalf of, the Government or a local authority (or a Company or a corporation) and includes-

(i) the garden, grounds and outhouses, if any appertaining to such building or part of a building; X x X)

(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof “and)

(iii) “all buildings, whether residential or non residential irrespective of categories or types, constructed by individuals or co-operative societies or other institutions with the aid of any loan from the Government;

(e) "rent", in relation to any public building, means the consideration payable periodically for the authorised occupation of the building, and includes-
{{Create}}

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2018-02-01T08:39:55Z

Dinesh:

THE KERALA PUBLIC BUILDINGS (EVICTION OF UNAUTHORISED OCCUPANTS) ACT, 1968

(Act 25 of 1968 as amended by Act 16 of 2000)
An Act to provide for the eviction of unauthorised occupants from public buildings and for
matters Connected there with.
'''Preamble'''.- Whereas it is expedient to provide for the eviction of unauthorised occupants from public buildings and for matters connected therewith: Be it enacted in the Nineteenth Year of the Republic of India as follows:-

1. Short title, extent and commencement- (1) This Act may be called the Kerala Public Buildings (Eviction of Unauthorised Occupants) Act, 1968.

(2) It extends to the whole of the State of Kerala.

(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint

2. Definitions.- In this Act unless the context otherwise requires,-
 
(a) "company" means a company in which not less than fifty-one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 
(aa) ("corporation" means a corporation established or constituted by the or under any central or State Act and owned or controlled by the Government of Kerala;) 
(aaa) "estate officer" means an officer appointed as such by the Government under section 3:)
(b) "Local authority" means a panchayat at any level constituted under the Kerala Panchayat Raj Act, 1994 or a municipality constituted under the Kerala Municipality Act, 1994 or any other authority, by whatever name called, constituted under any law for the time being in force for the development of any local area;)

(c) "prescribed" means prescribed by rules made under this Act;

(d) "public building" means any building or part of a building belonging to, or taken on lease or requisitioned by, or on behalf of, the Government or a local authority (or a Company or a corporation) and includes-

(i) the garden, grounds and outhouses, if any appertaining to such building or part of a building; X x X)

(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof “and)

(iii) “all buildings, whether residential or non residential irrespective of categories or types, constructed by individuals or co-operative societies or other institutions with the aid of any loan from the Government;

(e) "rent", in relation to any public building, means the consideration payable periodically for the authorised occupation of the building, and includes-
{{Create}}

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2018-02-01T08:38:00Z

Dinesh:

THE KERALA PUBLIC BUILDINGS (EVICTION OF UNAUTHORISED OCCUPANTS) ACT, 1968

(Act 25 of 1968 as amended by Act 16 of 2000)
An Act to provide for the eviction of unauthorised occupants from public buildings and for
matters Connected there with.
'''Preamble'''.- Whereas it is expedient to provide for the eviction of unauthorised occupants
from public buildings and for matters connected therewith: Be it enacted in the Nineteenth Year of the Republic of India as follows:-
1. Short title, extent and commencement- (1) This Act may be called the Kerala Public Buildings (Eviction of Unauthorised Occupants) Act, 1968.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint

2. Definitions.- In this Act unless the context otherwise requires,-
 
(a) "company" means a company in which not less than fifty-one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 
(aa) ("corporation" means a corporation established or constituted by the or under any central or State Act and owned or controlled by the Government of Kerala;) 
(aaa) "estate officer" means an officer appointed as such by the Government under section 3:)
(b) "Local authority" means a panchayat at any level constituted under the Kerala Panchayat Raj Act, 1994 or a municipality constituted under the Kerala Municipality Act, 1994 or any other authority, by whatever name called, constituted under any law for the time being in force for the development of any local area;)

(c) "prescribed" means prescribed by rules made under this Act;

(d) "public building" means any building or part of a building belonging to, or taken on lease or requisitioned by, or on behalf of, the Government or a local authority (or a Company or a corporation) and includes-

(i) the garden, grounds and outhouses, if any appertaining to such building or part of a building; X x X)

(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof “and)

(iii) “all buildings, whether residential or non residential irrespective of categories or types, constructed by individuals or co-operative societies or other institutions with the aid of any loan from the Government;

(e) "rent", in relation to any public building, means the consideration payable periodically for the authorised occupation of the building, and includes-
{{Create}}

Panchayat:Repo18/vol2-page0306

2018-02-01T08:35:59Z

Dinesh:

THE KERALA PUBLIC BUILDINGS (EVICTION OF UNAUTHORISED OCCUPANTS) ACT, 1968

(Act 25 of 1968 as amended by Act 16 of 2000)
An Act to provide for the eviction of unauthorised occupants from public buildings and for
matters Connected there with.
'''Preamble'''.- Whereas it is expedient to provide for the eviction of unauthorised occupants
from public buildings and for matters connected therewith: Be it enacted in the Nineteenth Year of the Republic of India as follows:-
1. Short title, extent and commencement- (1) This Act may be called the Kerala Public Buildings (Eviction of Unauthorised Occupants) Act, 1968.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint
2. Definitions.- In this Act unless the context otherwise requires,-
 
(a) "company" means a company in which not less than fifty-one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; 
(aa) ("corporation" means a corporation established or constituted by the or under any central or State Act and owned or controlled by the Government of Kerala;) 
(aaa) "estate officer" means an officer appointed as such by the Government under section 3:)
(b) "Local authority" means a panchayat at any level constituted under the Kerala Panchayat Raj Act, 1994 or a municipality constituted under the Kerala Municipality Act, 1994 or any other authority, by whatever name called, constituted under any law for the time being in force for the development of any local area;)
(c) "prescribed" means prescribed by rules made under this Act;
(d) "public building" means any building or part of a building belonging to, or taken on lease or requisitioned by, or on behalf of, the Government or a local authority (or a Company or a corporation) and includes-
(i) the garden, grounds and outhouses, if any appertaining to such building or part of a building; X x X)
(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof “and)
(iii) “all buildings, whether residential or non residential irrespective of categories or types, constructed by individuals or co-operative societies or other institutions with the aid of any loan from the Government;
(e) "rent", in relation to any public building, means the consideration payable periodically for the authorised occupation of the building, and includes-
{create}

Panchayat:Repo18/vol2-page0306

2018-02-01T08:34:56Z

Dinesh:

THE KERALA PUBLIC BUILDINGS (EVICTION OF UNAUTHORISED OCCUPANTS) ACT, 1968

(Act 25 of 1968 as amended by Act 16 of 2000)
An Act to provide for the eviction of unauthorised occupants from public buildings and for
matters Connected there with.
'''Preamble'''.- Whereas it is expedient to provide for the eviction of unauthorised occupants
from public buildings and for matters connected therewith: Be it enacted in the Nineteenth Year of the Republic of India as follows:-
1. Short title, extent and commencement- (1) This Act may be called the Kerala Public Buildings (Eviction of Unauthorised Occupants) Act, 1968.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint
2. Definitions.- In this Act unless the context otherwise requires,-
(a) "company" means a company in which not less than fifty-one per cent of the paid up share capital is held by the Government of Kerala or jointly by the Central Government and the Government of Kerala and includes a company which is a subsidiary of any such company; (aa) ("corporation" means a corporation established or constituted by the or under any central or State Act and owned or controlled by the Government of Kerala;) (aaa) "estate officer" means an officer appointed as such by the Government under section 3:)
(b) "Local authority" means a panchayat at any level constituted under the Kerala Panchayat Raj Act, 1994 or a municipality constituted under the Kerala Municipality Act, 1994 or any other authority, by whatever name called, constituted under any law for the time being in force for the development of any local area;)
(c) "prescribed" means prescribed by rules made under this Act;
(d) "public building" means any building or part of a building belonging to, or taken on lease or requisitioned by, or on behalf of, the Government or a local authority (or a Company or a corporation) and includes-
(i) the garden, grounds and outhouses, if any appertaining to such building or part of a building; X x X)
(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof “and)
(iii) “all buildings, whether residential or non residential irrespective of categories or types, constructed by individuals or co-operative societies or other institutions with the aid of any loan from the Government;
(e) "rent", in relation to any public building, means the consideration payable periodically for the authorised occupation of the building, and includes-
{create}