Panchayat:Repo18/Law Manual Page0273: Difference between revisions

Latest revision as of 04:57, 25 January 2019

[208. Surcharge on property tax.- (1) A Village Panchayat may in the manner prescribed, levy either from the whole area of the Panchayat or any specified part thereof for a specified period a surcharge not exceeding fifty percentage of the property tax levied under section 203 to meet any extraordinary expenses incurred by it towards any scheme or project or plan:

Provided that not more than two surcharges shall be levied at the same time on the property tax so levied.

(2) Any surcharge levied under this section shall be demanded and collected in the manner as if it were the property tax levied under section 203].

[209. Tax on advertisement.— Every person who erects, exhibits, fixes, or retains upon or over any land, building, wall hoarding or structure, in a Village Panchayat area any advertisement or who displays any advertisement to public view in any manner whatsoever in any place in such area whether public or private shall pay to the Village Panchayat on every such advertisement a tax calculated at such rates and in such manner and subject to such exemptions as the Village Panchayat may with the approval of the Government and by resolution determine:

Provided that the rates shall not be less than the rates prescribed by the Government for the purpose:

Provided further that the tax under this section on any advertisement displayed in a public service vehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988) passing through the local limits of more than one Local Self Government Institution shall be levied by a Village Panchayat only if such vehicle;

(a) commences its operation from the area of that Village Panchayat; or

(b) commences its operation from a place not within the said Village Panchayat and passes through the said Village Panchayat before passing through the local limits of any other Local Self Government Institution:

Provided further that no tax under this section, shall be levied on any advertisement or a notice

(a) of a public meeting; or

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

വർഗ്ഗം:റെപ്പോയിൽ സൃഷ്ടിക്കപ്പെട്ട ലേഖനങ്ങൾ

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-THE KERALA PANCHAYAT RAJ ACT, 1994
+'''[208. Surcharge on property tax.-'''  (1) A Village Panchayat may in the manner prescribed, levy either from the whole area of the Panchayat or any specified part thereof for a specified period a surcharge not exceeding fifty percentage of the property tax levied under section 203 to meet any extraordinary expenses incurred by it towards any scheme or project or plan:
-[208. Surcharge on property tax.- (1) A Village Panchayat may in the manner prescribed, levy either from the whole area of the Panchayat or any specified part thereof for a specified period a surcharge not exceeding fifty percentage of the property tax levied under section 203 to meet any extraordinary expenses incurred by it towards any scheme or project or plan: 90 Provided that not more than two surcharges shall be levied at the same time on the property tax so levied.
+Provided that not more than two surcharges shall be levied at the same time on the property tax so levied.
 (2) Any surcharge levied under this section shall be demanded and collected in the manner as if it were the property tax levied under section 203].
-[209. Tax on advertisement.— Every person who erects, exhibits, fixes, or retains upon or over any land, building, wall hoarding or structure, in a Village Panchayat area any advertisement or who displays any advertisement to public view in any manner whatsoever in any place in such area whether public or private shall pay to the Village Panchayat on every such advertisement a tax calculated at such rates and in such manner and subject to such exemptions as the Village Panchayat may with the approval of the Government and by resolution determine:
+'''[209. Tax on advertisement.— ''' Every person who erects, exhibits, fixes, or retains upon or over any land, building, wall hoarding or structure, in a Village Panchayat area any advertisement or who displays any advertisement to public view in any manner whatsoever in any place in such area whether public or private shall pay to the Village Panchayat on every such advertisement a tax calculated at such rates and in such manner and subject to such exemptions as the Village Panchayat may with the approval of the Government and by resolution determine:
 Provided that the rates shall not be less than the rates prescribed by the Government for the purpose:
 Provided further that the tax under this section on any advertisement displayed in a public service vehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988) passing through the local limits of more than one Local Self Government Institution shall be levied by a Village Panchayat only if such vehicle;
 (a) commences its operation from the area of that Village Panchayat; or
 (b) commences its operation from a place not within the said Village Panchayat and passes through the said Village Panchayat before passing through the local limits of any other Local Self Government Institution:
 Provided further that no tax under this section, shall be levied on any advertisement or a notice
 (a) of a public meeting; or
-. Substituted by Act 31 of 2009, w.e.f. 7-10-2009. Prior to the substitution it read as under:
-"208. Surcharge on 4 [property tax]. — (1) A Village Panchayat may in the manner prescribed, levy either from the whole Panchayat area or any specified portion thereof and for a specified time a surcharge not exceeding five per cent on the 42[property tax] levied under section 203 to cover any unusual expenses incurred by it in
-respect of any plan, project or work: 57. Section 209 substituted by Act 13 of 1999, w.e.f. 24-3-1999. Prior to the substitution Section 209 read as under:
-".209. Tax on advertisement.- Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement or who displays any advertisement to public view except publicity advertisement of political parties in any manner whatsoever in any place, whether public or private, shall pay on every advertisement which is to be erected, exhibited, fixed, retained or displayed to public view, a tax calculated at such rates and in such manner and subject to such exemptions as the village panchayat may, with the approval of the Government, by resolution determine. The private institutions not included in the list of social organisations shall pay tax at such rate as may be prescribed by respective panchayats for the publicity of advertisements by using loudspeakers on each day: Provided that the rates shall be subject to the maximum and minimum laid down in the Eighth Schedule. Explanation.- Advertisements of institutions being run as part of self employment, whether with the financial assistance of Government/Quasi Government institutions or not, need not pay tax under this section."
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