Panchayat:Repo18/Law Manual Page0268

distributed among the Village Panchayats after deducting three per cent thereof towards collection charges.

(5) Seventy-five per cent of the amounts payable to the Village Panchayats under sub-section (4) shall be distributed among all the Village Panchayats in the State in proportion to the population of the Village Panchayat areas as ascertained at the latest census of which the relevant figures have been published. The balance of twenty-five per cent of the amounts shall be distributed to the Village Panchayats in such proportion as may be fixed by the Government or such other officer as they may authorise by special of general order having regard to the area, available resources, needs of development and cost of Panchayat administration.

NOTES

The transactions entered into by the petitioners and the LSGIs are those, under which, the petitioners have got their respective rights to occupy an immovable property, say, a room, rooms or building of LSGI for his/her commercial or other purpose. Such occupation, even if it does not amount to possession by a lessee in terms of the Transfer of Property Act, is an occupation sufficient enough to bring the transaction within the purview of the term 'lease' under Section 2(1) of the Stamp Act, by virtue of the extensive limb of the definition clause. – Cheriya Chamy and Others v. Pattambi Grama Panchayath and Others. - 2009 (4) KHC 161 : 2009 (4) KLT 127 : ILR 2009 (4) Ker. 224. [Abdulrahiman v. Tirur Municipality, 2001 KHC 489. [2001 (2) KLT 716; (Para 2); Anandan v. Deputy Director of Panchayats, 2000 KHC 1:2000 (1) KLT 1: 1999 (2) KLJ 1026; (Para 2); Mohandas Nayak v. Kumbala Grama Panchayat, 2007 (4) KHC 170 : 2007 (4) KLT 367 : AIR 2008 Ker. 5 2008 (1) KLJ 509; (Para 2) - Referred to).

206 - The right to collect and remove sand is a profit a prendre' and has to be regarded as immovable property within the meaning of the T.P. Act & S.3(26) of the General Clauses Act – Hence S.206 is attracted and the agreement has to be executed on stamp paper of the value of 5% of the total bid amount -T.P. Act, 1882, S.54 & General Clauses Act, 1897, S.3(26) - The benefit to arise out of land is an interest in land and, therefore, immovable property. Hence the right to collect sand, to catch fish and carry fishing in specific portion of a pond or lake or river arises out of the use of the land. The right to collect and remove sand being a “profit a prendre", it has to be regarded as immovable property within the meaning of the Transfer of Property Act read in the light of S.3(26) of the General Clauses Act. In this case, a right to enter Panchayats' land and to take some profit of the soil or a portion of the soil itself was granted to the petitioners. The right given is to take the soil from the land. Hence, the provisions of S.206 of the Kerala Panchayat Raj Act are attracted and the agreement has to executed by all the petitioners on a stamp paper of the value of 5% of the total bid amount. - Anandan v. Dy. Director of Panchayats - 2000 (1) KLT 1 : 1999 (2) KLJ 1026. [63 MLJ 587; ILR 13 Mad. 54; 1932 MLJ 587; AIR 1974 All. 473; AIR 1937 Mad. 656; AIR 1952 Ori. 116; AIR 1956 SC 17; AIR 1969 Mad. 346, AIR 1974 All. 473; AIR 1977 SC 2149 & AIR 1979 All. 310 - Relied on.]

55[207. Exemption from tax, cess etc.- (1) The following buildings and lands shall be exempted from property tax as may be levied under section 203 and service cess as may be levied under sub-section (2) of section 200, namely:

(a) buildings set apart for public worship and actually so used or used for allied purposes, religious study centres;