Panchayat:Repo18/Law Manual Page0505

The Kerala Panchayat Raj (Levy and Collection of Show Tax) Rules, 1995.

S. R. O. No. 1466/95.-In exercise of the powers conferred by sub-section (4) of Section 200 and Sections 246 and 255 of the Kerala Panchayat Raj Act, 1994 (13. of 1994) read with Section 254 thereof, the Government of Kerala hereby make the following rules, namely:VENE bota 90 S

1. Short title and commencement.

These rules may be called the Kerala Panchayat Raj (Levy and Collection of Show Tax) Rules, 1995. They shall come into force at once.

2. Definitions.

— In these rules, unless the context otherwise requires, —

(a) 'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994);


(b) 'Secretary' means the Secretary of the Village Panchayat;


(c) 'Section' means a section of the Act;


(d) 'tax' means the show tax leviable under sub-section (4) of Section 200;


(e) The words and expressions used and not defined in these rules, but defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Rate of Show Tax.

The show tax under sub-section (4) of Section 200 shall be levied on all shows at the rates fixed by the Grama Panchayat but subject to the following minimum rates namely;-