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(d) the powers and duties of authorities and officers under this Act;
(e) the conditions of service of the assessing authorities and appellate authorities;
(f) the form in which appeals under this Act shall be presented and the manner in which they shall be verified;
(g) the manner in which and the authority to which applications for refund shall be made and the procedure to be followed in respect of such applications; and
(h) any other matter which has to be, or may be, prescribed.
(3) Every rule made under this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
30. Establishment of Housing Fund and its utilisation.- (1) On the commencement of this Act, there shall be established a fund to be called the Kerala State Poor Housing Fund (hereinafter in this section referred to as "the Housing Fund').
(2) The proceeds of the tax on employment levied and collected under this Act, together with the fines, interest and fees recovered thereunder, shall first be credited to the consolidated Fund of the State and, after deducting the expenses of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into, and transferred to, the Housing Fund.
(3) Any amount transferred to the Housing Fund shall be charged on the Consolidated Fund of the State.
(4) No sum shall be paid or applied from and out of the Housing Fund except in the manner and for the purpose provided in sub-sections (5) and (6).
(5) The amount standing to the credit of the Housing Fund shall be expended in such manner and subject to such conditions as may be prescribed for the purpose of providing house sites for landless poor persons.
Explanation:- For the purposes of this sub-section, "landless poor person" means a person who does not hold any land which is fit for construction of a dwelling house, either as owner or as tenant having fixity of tenure, and whose annual income is not more than six hundred rupees.
(6) The housing Fund shall be held and administered on behalf of the Government by an officer not below the rank of Secretary to the Government, subject to such general or special directions as may be given by the Government from time to time.
31. Repeal.- The Kerala Tax on Employment Ordinance, 1975 (16 of 1975), is hereby repealed.


(See section 4)

Rates of tax on employment

Class Half-yearly income RS.
I Not more than Rs. 1,800 Nil
II More than Rs. 1,800 but not more than Rs.3,000 6
III More than Rs.3,000 but not more than Rs.4,800 18
IV More than Rs.4,800 but not more than Rs.6,000 37.5
V More than Rs.6,000 but not more than Rs. 9,000 50
VI More than Rs.9,000 but not more than Rs.12,000 75
VII More than Rs.12,000 but not more than Rs.15,000 100
VIII More than Rs.15,000 125
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