Panchayat:Repo18/Law Manual Page0247

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Village Panchayat in the same manner as if it were the tax levied under this Act and distributed to the Block Panchayat and District Panchayat in the manner prescribed after deducting three per cent thereof towards collection charges.

[(3) No surcharge under sub-section (1) shall be directed to be levied unless prior sanction of concerned Panchayat is obtained for the implementation of such scheme, project or work.]

200. Taxes, cess etc., which may be levied by Village Panchayat.— (1) Every Village Panchayat may levy in its area a 43[property tax), a profession tax, an advertisement tax and an entertainment tax. SEE (2) Service tax [shall be levied at the rate fixed by the Village Panchayat, subject to the minimum rate prescribed for sanitation, water supply, scavenging, street lighting and drainage wherever such services are provided by the Village Panchayat.]

(3) A duty shall also be levied in every Village Panchayat area on transfers of property in accordance with the provisions of section 206.

[(3A) A Village Panchayat may levy from land owner, a land conversion cess, at such rates and in such manner as prescribed in respect of paddy fields, marshy lands, pond or wet land which he has been holding and has been converted into garden land or land on which there is a building.

Explanation.- Nothing in this section shall be construed as affecting any of the provisions of the Kerala Land Utilisation Order, 1967.]

(4) (i) A show tax shall be levied on all shows within the Village Panchayat area at the rates prescribed by the Government in this behalf.

Explanation.— The term "show" shall include any entertainment, exhibition, performance, amusement, game, sport or race to which persons are admitted on payment of money.

(ii) The tax leviable shall be payable by and recoverable from the owner of the premises if he receives rent for the show or if no rent is paid, the proprietor of the show including any person responsible for the management thereof.


NOTES Government has to specify reasons in any general or special order issued granting exemption from levy of entertainments tax. In the absence of reasons, order granting exemption cannot be sustained. If reasons stated by the Government in granting exemption from levy of entertainments tax is vitiated by arbitrary exercise of power or based on irrelevant or extraneous considerations, it would be open to the Local Authority concerned to challenge the same invoking writ jurisdiction under Art.226. – Mampad Grama Panchayath v. Convenor, Mampad Friends All India Sevens Football Tournament Committee and Others – 2016 (5) KHC 846.

S. 200(4)(1) - Snake park established for treatment purposes and to educate people about reptiles and birds and not for entertainment is not liable to pay show tax. The term "show "connotes an element of performance like singing, dancing or such other activities. - Pappinissery Visha Chikilsa Society v. State of Kerala - 2005(1) KLT 542. [1972 Tax L.R. 2428 & 2003 (3) KLT 442 - Referred to].

[corresponding to S.200 & 3.207 of the Panchayat Raj Act; 1994], Claim exemption from levy of tax on building - Proper procedure – The scheme of S.66 read with S.72 is such that the

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