Panchayat:Repo18/Law Manual Page0554

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[Translation in English of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules, 1996, published under the authority of the Governor.] S.R.O. No. 110/96.- In exercise of the powers conferred by Sections 210 and 241 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:


1. Short title and commencement.-(

1) These rules may be called the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules, 1996. (2) 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); '[(aa) "Panchayat" means a Village Panchayat constituted under Clause (a) of sub-section (1) of Section 4 of the Act.] (b) 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. Procedure for passing resolution determining the levy of tax.

— Any resolution passed by Panchayat for levying any tax enumerated in the Act shall specify the rate at which and the date from which any such tax shall be levied. Provided that the Panchayat shall before passing any resolution for levying tax for the first time or for increasing the rate of an existing tax, publish a notice at least in one newspaper published in the main language of the locality, on the notice board of the Panchayat and in the places specified by the Panchayat and advertise by using pamphlet and loudspeaker of such intention, fix a reasonable period not being less than thirty days for submission of objections and consider the objections, if any, received within the period specified. Provided further that any resolution passed for abolishing an existing tax or for reducing the rate of tax at which it is levied, shall be reported to the officer authorised by the Government for this purpose and such reduction or abolition shall not be carried out into effect without the sanction of the officer authorised by the Government for this purpose: Provided also that, where any resolution under this rule has been put into effect for a particular year, no proposal to alter the rates or date of effect fixed in such resolution shall be taken into consideration in that year by the Panchayat.

4. Publication of new taxes.—

If a Panchayat, subject to the provisions in these rules, decides to levy any tax for the first time or at a new rate, the Secretary shall publish forthwith a notice on the Notice Board of the Panchayat and at places specified by the Panchayat specifying