587
(The Kerala Land Tax Act, 1961) (1961-6)e.J 13-00 ~cEbg)
atib cot! mJomJDom6)(lJ7l1) (gJIJJ1tibt!1nJ8 trJI?Js1mJDom m1tibJ «»1
4.1J 1JJ(lJ7l1)J (lJon8
(lJ.J (lJmJD6)4.1f!l1Jrm«»1mJt!§ 63COJ ~tib~ff. nJ'I01db (Preamble).- Qcfbro~(T\)offi.l1)Om6letm»@lQllcfb~lam «mls1<Tuoomm1cfb!anl AJ!Qletm»!ClJocm OJ~ClJmJ..O 6lAJqy!cmail ~ClJ<JO~QlO6l6fficm! cfbro!an!cmanlmoam; @cm(U)~cm ol~6Tii@1e66l16lnR
nJlnlll6Tl500 (T\)oClJarruroetm»lam an06H9 cfb06ffi!olnJcfboroo mlCDJQlQl!6Tl5oe66l1CDJ1
rolcOO!cm!-.1.
.a.J~<tl~c66>a~ro~o, ru.\onJ(ll)1c:n>~o, ~roo~ru~o (Short title, extent and commencement).-(1)
@'D ~.&~lm 1961-6leJ <Jcfbro@ @lm1cfb!an1 ~.&g nQ)cm! <JnJro nJOCDJOo. (2)
@an1m! <Jcfbro@ (T\)ocru..oom6lQlO§06lcfb ClJ~onJan1 @6Tl5oCDJ1rolcOO!cmano6T11.
(i) Ql!cm an1ro!nJlanoocfblro-6lcfbo'~2j1 (T\)omJ..Oomo «mls6lJT31mfl§!~ lnJ<J8<JOarrID 1956 nmlnJ1am 1-00 anlCDJanl Ql!aname66l!0.
(ii) QleJ6TlJoro lnJ<J:8<JOarrID 1957 6l(T\)nJg06TlJro 1-00 an'CDJanl
Ql~aname66llo, @'Dro~lanetm»lam
ClJcm1§!~anoCDJ1 cfbro!Qan6Tl5anOcfb!cm!.
2.
63!91ruoc66>m& (Exemptions).- (1) @'D ~.&~leJ!~ CDJ06lanocm!oan6)(m--
(i)
I
(f)ClJ6l6llllnR!ClJcfb @lQllcfbuBcOO!o,
(ii) [x x x] (iii) [x x xl (T\)o6TlJm.ulcOO! cman~. (2)
nm6lanlB:>leJ!o 6lnJoan! (T\)QllanlCDJ!6lSQCDJO, mJ..OOnJm(lf(ll)16lnRQCDJO ClJcfbCDJOCDJ nm6lanlB:>leJ!o @lQll6lCDJ
@'D ~.&~l6leJ ClJ~ClJmJ..Ocfb~lam m1cm 63\9!OJOe66l!cmail 6lnJoan! anoe1nJro~oroan.oo ~ClJ<JO~QlO6l6fficm (f)OJ 6l6llllnR1m Q6TlJOCW~Ql!~nJcfb9:lo, (f)ClJ6l6llllnR1m (f)(T\)glam nJrocru~oQlleJo «mllnJcfbOroo 63 \91 ClJ e66l0ClJ!cman!0, «mllnJcfbOroQl!~ nm6lanoro! 63\91ClJoe66leJ!0 «ml6GT36lmCDJ!~ nJrom.>~oQlleJo (f)ClJ6l6llllnRlm 0!30e66l0ClJ!cmanosnl.
°
(3)
(2)-00 @nJClJcfb!~!lnJcfbOroo(f)ClJ6l6llllnRl nJ!06l~S!nJI-?Jl§!~ nQ)~0 nJro(T\)~6GT3@!O «mlClJ nJ!O
6l~S!nJI':.d0eJ!S6lman6lcm, nJanlcmoeJ! 81ClJcruetm»lam cfb!OCDJOetm» cfbOeJ<Jetm»colce6l m1CDJQl(T\)@CDJ!6lS Ql!ffiJ06lcfb
ClJcol<Je66l6Tl5an!O, «mlClJ «mllnJcfbOroo ClJcole66l!cm cru<Jt2I2l@metm»l<JeJo 6lanO§S!etm» (T\)Qt2I2l~metm»lQeJo m1CDJQl cru@ ClJro!etm»l<JCDJcOOOOJ!cm <J@8(f)anlcfbuBe66l! nJI<JUlCDJQlOCDJlrolcOO!cman!Qlo6T11.
ml<8C}jAJm6m:lu8 (Definitions).- ~"D ~cfbglam. crum<8lSamlllm mg~lnJc£bO<llo ~nJuo.\ml~oamll
3. nJefb!l:lo.-
(1)
"((JTi}S7rrw:JDmm7<ibJ«JJ7" nmonal'>1m ~"D ~cfbgl6)QJ nJ.\nJmlOc£buil lnJc£bO<llo .!l.J~mamll6)~s~on
mlc£b!((l)l nmonman.omOc£b!on!i (2)
"e;(1}J7<86)(Do" nmon((l)lm 1071-6)QJ ((l)1<ll!n1l((l)00c£b~<8 ~Cl2l1c£b!slwooB ~cfbglam mldl<}d~-9dlnJc£bO
<llm!~ ~rt!llc66)<llo
(3)
nmondlan.omOc£b!on!i
"r5JI1J7 6)6)<ibn.JUD<fJ6)D(()rrB" nmonoam-
(a) 1963-6)QJ ~c£b<ll~ lS~nJ<lll~c66)<ll6m mlwm(1964-6)QJ 1)amlllam mldl<),j.!l.Jl~§~~ c£b~n!l:ilc66)O<llmow c£b!slwooB 6)6)c£bnJUOo nJ2fl§!~ n(j36)((l)!B>lQJ!o lS~ml6)w cruo6TlJm.ul2fls~amllo~o <lml6m36)mw~~ c£b~~lc66)o<llmow c£b!slwooB nmon!o; (b) 1955-6)QJ c£b06mo c£b~sl(Q)o<ri5m ~cfbgl( 1955-6)QJ 24)am mlm<}d.!l.Jl-21l3~~ lnJc£bO<llm~~ 63<ll! c£b06mo c£b!slw(6)nR 6)6)c£bnJUOamlllQJ!~ IS~ ml6)w cruo6TlJm.u1.211s~amllO~0 <lml6m36)mw!~ c£b06mo c£b!slwooB nmon!o;
crudl6)<),j
(c) @nJ6l.J6TT\JJo (a)milam nJ<llommuo1.'2P3!~ c£bdl~c£b c£b!slW(6)nR 6)6)c£bnJUOamlllQJ ~Oamll((l)!o <lml6m36)mw!~ lS~mlw! 6)S @smmlOoB
6).!l.J<ri5((l)131~oamll((l)!mow lS~mlc£b6)~ cruo6TlJm.ul-21ls~amllO~o
nmon!o; 6TlJm.u6)~§ <lml6m36)mw!~ lS~mlw!6)s ((l)am>mwo 6)6)c£bnJUOc66)orooB nmon!o <lml((l)lam <lmlWO~!6)S mlwmom!cru~((l) lnJ((l)lmlwlc£b~!o ((l)"lO!c£borom!0 ((l)am>mwo mlQJnJleJlrolc66)!on n(j36)((l)!B>lQJ!o mlwmlnJc£boroo ((l)OoB 6)6)c£bnJUOo nJ-9d1<ll1c66)!on @~ml cruo6TlJm.ul~ crudlc66)orolm mlc£b!((l)l 6)c£bOs!c66)!on((l)lm 6TlJo(lli.\ffil.Omow n(j36)((l)!B>lQJ!o nJ'\c£l<O)lw!o c£b~sl
(d)
m~g6)((l)!B>lQJ!o lS~mlcn>!mowl
mlQJnJ1QJ!~ ro~l~W6mM
@u86)~s!on((l)!mOc£b!on!;
(4)
"l1Jl2J6TlJDm lnJaf3UDo" nmon((l)lm 1956-6)QJ cruomlOom nJ!m8cruoC1QJSm ~cfbg. 5-00 nJc£b!il (2)
-00 @nJruc£b!?dlam (5)
nJroommuolc66)6)~3
mQJ6TlJodl
~1~
nmondlan.omOc£b!onan.
"fJ'"!}sJ<ibJm 6)6)<ibn.JUDr5JI1J7<ibuD" nmon((l)lm mo§o.!l.Joro mlwmo <lmlm!crurol~ <lmllnJc£bOroo <lmlo(J)"l
c£brolc66)6)~3 6)6)c£bnJuolS~mlc£bu8
nmondlan.omOc£b!on!;
(6) "m7mq;gw7<fJ6)6)';}j!3" nmon((l)lm nmonman.omOc£b!on!;
@"D ~cfbg!lnJc6>0<110 @6rnOc66)lwl§!~ .!l.J§6m3~oam
mldl6p;l
wlc66)6)~3
(7)
"m7mq;gw7<fJ6)6)';}j!3 «JTi}W7<ibD(()CTiWrrB" nmon((l)lm ~"D ~cfbg! lnJc£bO<llo mldl6p;lwlc66)6)~3
<lmlwlc£bo<llCTU!l6)nR ~~oeJlc£bu8 nmondlan.omOc£b!on!; (8)
mldl<}dnDl~ooB
(J)cruglam
nJ<llcru.\om~QJo
(J)nJ6)6T12lnRv mlwml-9d <lmlwlc6>o<llCTU!loB
"mJorrw:JDmo" nmon((l)lm Qc£b<ll~cruomlOomo nmonman.omOc£b!on),;
(9) [xxx] "al1JaJ8n.JD(()o" nmon((l)lm onJm.\! <lmlc66)"D6rn),c£b~lam <lmllnJc£bO<llo ~.!l.Jdlamll13!~ [xxx] QmamruO<llo nmondlan.omoc6>),on!. 4.
~cfbg!ln.JefbO<llm!~ ng)<8'kl0S S<ll! 6)nJoa»!orum.\~ 6)(T\)glm86)Ql~OlDll<lllc86)!6)Qlcrr>
mlwmamlll~QJo. 130mnJ lnJmo6mamlllQQJo. mglsnJoslQQJo nmmll!((l)6)on @6rnowl<ll),onoQJ),o, <lmlSlmlOOmmlc£b),<ml !1J),m
arrangement under the Act to be a general revenue settlement).- n(j36)((l)!B>lQJ!o l((l)amlll~QJo.
(The
589 CllT1l)~ruooO ~«lllam 6>.Qjw«lll§~~ ofBcB';!;:jos, I2lg~ c£bo(l).'l6ID3uU<66llswlam, <TUoCTllilOm6)CllT1l) 63(l)~ 6>nJO«ll~OClJm.'l~
6><TUglam6>l2lnf ~wl c£b(l)~«ll6>';!;:jC:S6'l"E«l106TTJ. n{j)<mOam-(1)
SlCl2lo €~l2llc£b6>~ <TUo6TlJm..ul~ 1061-6>~ 6)nJO«ll~ orum.'l~ 6>CTUglam6>alnf c£bO~(tfIll) (/)ru6>6Tl2l~~
mlcmJwl'2l nJO§o«ll6><m ~Wl(l)lcB6)~o, 1071-6>~ «lll(l)~nll«llooc£b~cB SlCl2ll-c£b~slwooO ~abgl6)~ n{j)(~P c£bO(l).'l 6ID3uBcB6)~I2l~~ nJO§o;
(2)
SlCl2ll<66l(l)o 6><TUglam6)l2lnf artllm~CTU(l)l~ «ll~OOOcB6)lW SlCl2llcB6)(l)o (l)Sll<;J;Wo~c£b~lO artll«ll~lnJ
c£bO(l)o mlumJwl'2l SlCl2llcB6)(l)ClJ~o C:alam';!;:j06'rnlm ~abgl6>~ c£bO(l).'l6ID3uU<66l0Wl lnJ06TlJ~.'lCllT1l)lam ~(l)1<66l~<m «l106TTJ; (3)
6>c£bO~ lnJC:13(06)CllT1l) ofBc£bOo(/)C:WO(/)12l0<66l6>';!;:j§ C:13ClJ<TUJoClJc£b €~l2llc£b~~ 6>S <TUo(/)«lllmflam, ~'D
~e&g~lnJc£bO(l)O .Qj~I2lCllT1l)6>';!;:jS~<m artllslCTllilommlc£b~«lll, ~'D ~abg~ ms~am ru(l)~<m«lllm~ 6>«llO§~I2l~mJ artlllnJ c£bO(l)I2l~~ @~l2llc£b~lam .Qj~alCllT1l)6>';!;:j§ @~mlc£b~«lllcB6') nJc£b(l)alOW1(l)1cB6)~<m«ll~o, ~ €~l2llc£buU <TUo6TlJm..ul~ c£b~sl
WOoO 6>c£bOS~QcB6)6'l"E nJO§o, artllslCTllilom mlc£b~«lll .Qj~alCllT1l)~<m«ll~6)c£bO~ artll«lllQCl2l~~~ €~mld3>~«lll n{j)l«ll <lCllT1l)O~o c£b~o<D5cB6)lc£bQW c£b~§lc£bC:WO 6>.Qj~l<mlC:ruo artlll«llC:CllT1l)O~o c£b~o<D5cB6)lce,c:WO ce,~§~ce,QWO 6>.Qj~ 6'l"E«ll~12l0d3>~<m~;
( 4)
wlam,
6>ce,0'2l1 lnJC:13UOC:6>CllT1l) ofBce, Oo(/) QWO (/)12l0 cB6)6>?dS 0CllT1l) C:l3ruCTUJo ruce, @~ allce, ~~ 6>S CTUo (/)«lll
c£b~slwooO 6)c£bOS~C:cB6)6'l"E nJO§o artlllnJce,O(l)I2l~~ @lI2l1c£b~lC:Cl2lam, ~'D ~abg~ ms';\:jlam ru(l)~<m«lllm
6)«llO§~al~mJ .Qj~alCllT1l)6>?d§l(l)~<m @lmlce,~«lll, artllS1CTllilOmmlce,~«ll1 .Qj~I2lCllT1l)~ <m«ll~ 6>ce,O~ n{j)l«llC:CllT1l)O~o c£b~
°
cW<96>lce,QWO ce,l§lce,awo 6><>.J~l<m~aruoartlll«llaCllT1l)O~oce,~OcWcB6)~ce,awoc£bl§~ce,c:WO 6>.QjC:~6'l"E«llOce,~<m~. afJ(fl)f3?<8>(l)671Jo.-~'Drud3>~~am "6)<8>0"!z!llnJaf3(fl)o" n{j)<m«lllm,-
(i)
1950-6)~ lnJnllUO.'l0-<TUoCTllilOm (ClJ~wl«lllnJQ13U06ID3uU ~wl';\:jlcB6)am) @CllT1l)(l)ru~lnJc£bO(l)o al~
6TlJOcB Sll~mflam ~mfl?d1'2l ClJ~mflam lnJC:13U06ID3uU 63\9l6>c£bW~~«ll~O, 1949 Sll6>6)~ 63<mOo«lll<66l~al~mJ 6>ce,0'2ll CTUoCTllilOmalomfl(l)~<m«ll~alOW Qce,(l)~ CTU<lffil.OomCllT1l)l6)~ €O(/)ru~o,
(ii)
<lalam?d06'rnlm @CllT1l)(l)rullnJce,O(l)o «lll(l)~nll«llOoce,lro-6>ce,O'2fl CTUo<TU.OOm(tflll) ~mfl~21«ll~O al~
6TlJOcB Sll~W~6>S €O(/)alomfl(l)~<m«ll~alOW ru~W1«lllnJC:13U06ID3~~o, artllS6ID31Wl§~~ lnJC:13UOo n{j)<mcBanoaloce,~ <m~.
5.
(ilmlc&~a»l A.l~Ql«mJ)as8 (Charge of land tax).- (1) n(jJ«lll nllru(l)6TTJCllT1l)lam6)?d§«llowO~~O, ofB«ll~
mS?druce,ouolnJce,O(l)O 6>6>ce,ruuoo rucWcB6)~<m«llOWO~~o, n{j)~o €lal1ce,uB CTUo6TlJmJJl21lo 'artlls1<TU.Oommlce,l«ll1' n{j)<m~ QnJ(l)OW 63(l)~ mlce,~«lll, ~'D ~abgl6>~ ru.'lruffil.Od3>un<96>~ nllQwwalowl, ~ €lal1c£bun--
(i) alloO «lll(l)~rul«llooce,lcB, 6>ce,o~ <TUo<TU.Oomo ~wl(l)~<m lnJQl3(fO(tfIll) <TU.01«ll16>.Qjwce,wo 6)6TTJlB>lam 1956 ofBlnJlam 63<moo«ll"lW«lll al~«llamcB6') ~(l)0@1cB6)~<m ofB6)«llO(l)~ CTUoffilCllT1l)lce, rucBn.'l::lQCllT1l)wcB6'),
(ii) al~6TlJocB lnJQl3(fO(tfIll) <TU.Ol«lll6><>.J~ld3>wo6>6TTJlB>lam, 1957 6>CTUnJg06TlJro 63<moo«ll"lW«lll al~«llamcB6') ~(l)0€1~ 1958 alOro~ 31-00 «ll"lW«lll artllClJCTUomlwcB6)~<m ce,o~QCllT1l)wcB6') rJI<m"ls 1958 n(jJlnJlam
63<mOo «ll"lW«lll al~«llamcB6') ~(l)0€1<96>~<m n(jJ6>«llO(l)l <TUOffilCllT1l)lce, rucBn.'l::lQCllT1l)<D5cB6)~o, .QjlalCllT1l)l ruCTU1~OQcB6)6'l"E«l106TTJ.
[x x x]
[xx xl
590 (2) nm6)<IDlB>le..J~o ISlQllCQ.llC:(l2lam ~~Qlanm6)';tjs~em «mlslcru.oommldh~<IDl ~ ISlQl1CQ.l~6)S 6)6)dhill (R)c96)Omcm 6)dhOS!C:(66)6Tl5cmOdh), em),:
nm6l(o)lB>lQJ~o I'Sll2l16lw mJo6l1Jm..ul21 I'Sll2l1 6l6ld3>OJUll<£l610<om 3-00 OJd3>~~61QJ (3) 6lJ6TTUl0
(i)
(C) om<m @nJ6lJ6TTUl<llTID1CQJO (d) om<m @nJ6lJ6TTUl<llTID1cQJO nJO 6Tl5Tlll13~~ ru.,\ c£l(lj)lwo6l6mlB>1QJ~ 0;
(ii) OJ.,\c£l(lj)lw~
amlnJd3>o<OI2l~~ d3>~slwo6lnRcwo amLOOJO
I'Sll2l1 6l6ld3>OJUl><fl6lo<om am~o<llTID
6lSC:wo 6l6ld3>OJUl>12l06l6mlB>lQJ~o;
(iii) I'Sll2l1 6l6ld3>OJUl><fl6lo<om
~ I'Sll2l1Wlam ml<m~o QJl'Sl<fl6l~<m ~130Wo am(O)lcCl2lam mamad3>6'r@
amslrru.oom mld3>~(O)l mld3>~(O)lcw<fl6louOd3>~oru06l6mlB>lQJ~o;
am lnJd3>0<O12l ~ ~ I2lg~
OJ.,\c£l(lj)lcWO
~13 oW<llTIDlam d3> nil6Tl5Tlll ~ ~
am slrru.oom
mld3> ~ (0)1 d3> ~ slwo c: m 0
am LOruo
6l6ld3>OJ Ul> I2l ~~
mamcd3>6'r@(O)od3>~<m~.
(2A) 1998 nmln..flam 1-m~ Ql~mJ~~ nm6l(o)lB>lQJ~o d3>OQJW~nilCQJ<D1<561.
@'D ~<£bglm d3>·h9'lam
AJ~Ql<llTID1Wl3~~ (If(3s1rru.oom mld3>~(O)l, d3>~ Sl~ld3> ru<Ol<llTID1Wl 36 6l6'r@lB>lam amro) enOJrnn6ll2loB ~(O)lcQJ<D1<fl6lowl
ml roq;gwl<fl6l00J 6<m (3)
am 6GT36lmw ~~
(O)"lw(O)l<D1<561 I2l ~ mJ
am s <D1C<fl6l6'r@(O)Osrr1.
@'D ~c£hg),lnJd3>O<OO AJll2l<llTID1 OJmJlQJO<fl6l~ <m amslrru.oom mld3>l<Ull <Ulam<fl6l0QJo mlQJnile1l<ol
<fl6ll<m mld3>~<Ull OJmJlQJO<fl6lam ~c£hgl6lnR amroanoOJc\onJ<Ull<fl6l~~lam61?;:js~<m. I'Sll2l1 mJo6l1Jm..ul21~ 6ld3>OS~ C:<fl6l6m mJro<fl6loro mld3> ~ <UllWOWl d3><O ~ Q(O)6'r@<Ul ~ 0, ~ ~ c£hgl6lQJ OJc\OJCTUOd3>uO lnJd3>0<00 OJmJlQJOQ<fl6l6'r@<Ull 12l06T11.
6.
<trnlsl<TU.Commldh),a»l mlmceQ (Rate of basic tax).- (1) 7-00 rud3>),~6lnR (2)-00 @nJOJd3>~~6lnR
iJ
m
OJc\OJCTUOd3> uO<fl6l ~ nilCWWI2lowl OJd3> ~ 5d3>"l'91am AJ~ 12l<llTID ~ <m amslCTUOom mld3> ~ <Ull ~ro 63<m1m lnJ<UllOJ ro n9::10 nJ6l1llJO wamn lnJQI3 Ul>6GT3~1 am 63 <0 6 <OlnJ ml<O<fl6l1QJ~ 0 S'Drnn nJ6l1llJ OW<llTID ~ d3>~1 QJ~ 0 I2l ~ mlmJl?;:jam d3>'DrnnmJlam lnJCI3Ul>6GT3~lQJ~o <06'r@~ <OlnJ ml<O<fl6l1QJ~0 l2l~mlmJl?dam Qd3>oro?;:jQOn9::1<W lnJcBUl>6GT3@lam mOQJ~ <OlnJ ml<O<fl6l1QJ~0 ~wl<ol<fl6l~o. om<moam, I'SlI2l1W66lS 6l6ld3>OJUl><fl6lo<om 6l6ld3>OJUl>o OJ'2l13~~ I'Sll2l1w~ 6lS ~6ld3> nilmJ<Ul~ <Ul1 nJ6Tl!lI0wamn lnJcBUl>6GT3~lam 20 ~olQJ~o s'DrnnnJ6Tl!lI0w<llTID1QJ~0 l2l~mlmJl?;:jam d3>'DrnnmJ1am lnJCBUl>6GT3@lQJ~o 6 ~oleJ~o l2l~mlmJl?;:jam
Cd3>oro?;:jcon9;lm lnJQBUl>6GT3@lam 2 ~olQJ~O d3>nilwo<llTIDmJoen<Ulld3>@lam (If(36GT36lmw6~
CTUOQJ<llTID1m AJ~l2lamn~d3>wlo @'DSO<fl6l~d3>W~o 6lAJ~oOJ~<m (If(3S1CTUOOm m1d3> 6<Ull 63<O~ ~olen lnJ<Ullruron9::1o nJ6Tl!lIowamn lnJ QB Ul>6GT3@lam 50 6l6lnJmJ ml<o <fl6l1QJ ~ 0 S'D6Yl8 nJ6l1llJowamn~ 1216mlmJ1?dam d3>'D6Yl8 mJ1 am lnJC:BUl>6GT3~lam
63<O~
<OlnJ m1<O<fl6l1QJ~0
Qd3>oro?;:jQon9::1m lnJcBUl>6GT3~lam
<06'r@~
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31 m! lZl!mJ, CTUm6l<)d 6l.o..JcW<lll1 31fijO<lm» ISllZllefb~!6lS CTUm6l<]d 6l.o..J<!I/1QcOO6m<lll!0 erIr1lmom<oo mlm~CDJlcOO6l~3 llmwlefbO<ll<TU.CirrB, ~ IS~QllefbW CTUo6TlJCTU>l.ij 6>efbOS!OcOO6m erIr1ls1ouoom('l)lefb!<lllllZl!ocWcOO! mlUIDJCDJlacOO6m <lll06Tl'l. @6ID36lm lZl!OlnJefbO<llo mlefb!<llll .o..J!lZl<lm»!Ol><llllm ClJefb!i! 6-CeJCDJ!0 6A- CeJCDJ!o ClJe\ClJOUOefbW 6TlJowl cOO!Ol><lllomil<lllcOO!o nmOl>oam 6-00 QJefb!i! (2)-00 ~nJQJefb!~m!CTU<lll~erIr1ls1ouoommlefb!<lll1 ml<llce6l mlUIDJmil c006Tn6llZlOl> erIr1lCnJc£l>9:IQ6TlJowl~cOO!Ol><llllm!~
CTUlZlCDJo, lS~lZllCDJ!6lS CTUm6><)d nJ~m<lm»lCDJoCDJ <lll'lCDJ<lllllZl!<lllam
mOeJ!lZloCTUlZlOCDJ1<lllcOOlOl><llllQl06Tl'l. lZllOlnJefbO<OQl!~ mldb!<llll .o..JlQl<lm»lCDJ<llllm!cutln9:lo, <llloamcOOoeJlefbmlefbl<llll QJdbmflam 6>efbOSl<lm»13!~ n{B6l<lllO<O! <lll6efbCDJ!0 QllOlnJefbO<lllZl!~ mlefb!<llllrudbCDJlam 6>efbOS!<lm»<lllOCDJl nJ<lllUJ 6Tnlac006m <lll!o, <llloamcOOoeJlefbmlefbl<llllruefbCDJlam 6>efbOS!<lm» <lll!efb QllOlnJefbO<llo mlefb!<llll.o..JllZl<lm»lCDJ<lllmlCTU <ol~ 6>efbOSlCcOO6m <lll!efbaCDJcOOOW efb~Sl<llleJ06>6Tne,lam, ~ erIr1lwlefb<lm»lefb erIr1l<llllm erIr1lQJefbOutl6>~3 ~Wce6l
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<T\.l)1~1~ lnJCa»jc8> QJ.\QJCT\lQc8>u6 (Special provisions relating to basic tax for periods
prior. to the
date of publication of the Act).- (1) ~'D ~dhg lnJ06TlJeJc\<lm»lam ru<ll!Ol> <lll'lCDJ<llllcOO!o ~'D ~dhg UJCTU
glam lnJCTUllW6>~Sl<lm»lOl>
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~dhg!lnJefbO<110 ~ rs:~Qllce6l ':'Q3<lll! ml<llcOOleJoC6TnO erIr1ls1ouoommlefb!<lll1 6lefbOSlacOO6man ~ ml<OcOOlcm
cOOOW efb~slCDJ ml<llcOOlam erIr1ls1ouoommlefb!<lll1 6lefbOS!<lm»l<olcOOlefbCCDJO n.1l<ol~<olcOOlefbCCDJO 6>.o..JcW<lll1 3 l6>6m e,lam, a lZlam~06TllTll) efb0eJa<lm»cWce6l erIr1l6ID36lm n.1l<ol~3!~ erIr1lwlefb mlefb! <lll1 lZlS c00l6lcOOos!acOO6m<lllo6Tl'l. (2)
@'D ~dhgleJ!~ CDJ06l<lllOOl>!o, 63<OOC~OS Ql!rrB <llll<lllo..fl<lllOOefb~m-6>dbO~ aq;wglam @W6>~3
lnJQButl<lm»! ouol<llll6l.o..J<!I/!Ol> n{B6l<llle,leJ!o lS~lZllce6l 1956 n{Bln.1lam 63Ol>Oo <lll'lCDJ<llllcOO!o 1957 6>CTUnJg06TlJm 63Ol>Oo<lll"lCDJ<llllcOO!o @ScWcOO!~ efbOeJarrn) lnJ<lll1rum~o 6lnDdhs6looOl>lm lZl~Ol>! <lllnJ nm6T'T8nJ<lm»6TlllJl 6>6>nJCTU
594 nmemcm1aJ8 ruorr8
ce,ls~cmeJO<DJ
mlmce6l1aJ8 «msl<TUOom
mlce,~cml 6ldbOS~ce6l~ruocr8 ~ruutl,,\6l';ijs~emcmo<DJl ce,mlcm~
nJOS~~cm~.
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9.
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cm~.
(2)
ClJTil~aJ8
ml<B6))6<DJlce6l6l';ij§ nOoO<UTIDleJo<DJlmlace6l6mcm~o, ml<B6))6<DJlce6l6l';ij§ m"lcml<DJlaJ8 crucm.1l mlnJ nO"ImJ' ClJTilacm06lS0';ij0 ClJTil<DJmJace6l6mcm~lZlO6TTI.
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(5)
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[xxx] 10.
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[Jalaja Dileep v. ROO ILR 2012 (3) Ker. 601]