Kerala Land Tax Act - Uploaded for you by James Joseph Adhikaram, Retd. Deputy Collector, Kottayam,

587

(The Kerala Land Tax Act, 1961) (1961-6)e.J 13-00 ~cEbg)

atib cot! mJomJDom6)(lJ7l1) (gJIJJ1tibt!1nJ8 trJI?Js1mJDom m1tibJ «»1

4.1J 1JJ(lJ7l1)J (lJon8

(lJ.J (lJmJD6)4.1f!l1Jrm«»1mJt!§ 63COJ ~tib~ff. nJ'I01db (Preamble).- Qcfbro~(T\)offi.l1)Om6letm»@lQllcfb~lam «mls1<Tuoomm1cfb!anl AJ!Qletm»!ClJocm OJ~ClJmJ..O 6lAJqy!cmail ~ClJ<JO~QlO6l6fficm! cfbro!an!cmanlmoam; @cm(U)~cm ol~6Tii@1e66l16lnR

nJlnlll6Tl500 (T\)oClJarruroetm»lam an06H9 cfb06ffi!olnJcfboroo mlCDJQlQl!6Tl5oe66l1CDJ1

rolcOO!cm!-.1.

.a.J~<tl~c66>a~ro~o, ru.\onJ(ll)1c:n>~o, ~roo~ru~o (Short title, extent and commencement).-(1)

@'D ~.&~lm 1961-6leJ <Jcfbro@ @lm1cfb!an1 ~.&g nQ)cm! <JnJro nJOCDJOo. (2)

@an1m! <Jcfbro@ (T\)ocru..oom6lQlO§06lcfb ClJ~onJan1 @6Tl5oCDJ1rolcOO!cmano6T11.

(i) Ql!cm an1ro!nJlanoocfblro-6lcfbo'~2j1 (T\)omJ..Oomo «mls6lJT31mfl§!~ lnJ<J8<JOarrID 1956 nmlnJ1am 1-00 anlCDJanl Ql!aname66l!0.

(ii) QleJ6TlJoro lnJ<J:8<JOarrID 1957 6l(T\)nJg06TlJro 1-00 an'CDJanl

Ql~aname66llo, @'Dro~lanetm»lam

ClJcm1§!~anoCDJ1 cfbro!Qan6Tl5anOcfb!cm!.

2.

63!91ruoc66>m& (Exemptions).- (1) @'D ~.&~leJ!~ CDJ06lanocm!oan6)(m--

(i)

I

(f)ClJ6l6llllnR!ClJcfb @lQllcfbuBcOO!o,

(ii) [x x x] (iii) [x x xl (T\)o6TlJm.ulcOO! cman~.

(2)

nm6lanlB:>leJ!o 6lnJoan! (T\)QllanlCDJ!6lSQCDJO, mJ..OOnJm(lf(ll)16lnRQCDJO ClJcfbCDJOCDJ nm6lanlB:>leJ!o @lQll6lCDJ

@'D ~.&~l6leJ ClJ~ClJmJ..Ocfb~lam m1cm 63\9!OJOe66l!cmail 6lnJoan! anoe1nJro~oroan.oo ~ClJ<JO~QlO6l6fficm (f)OJ 6l6llllnR1m Q6TlJOCW~Ql!~nJcfb9:lo, (f)ClJ6l6llllnR1m (f)(T\)glam nJrocru~oQlleJo «mllnJcfbOroo 63 \91 ClJ e66l0ClJ!cman!0, «mllnJcfbOroQl!~ nm6lanoro! 63\91ClJoe66leJ!0 «ml6GT36lmCDJ!~ nJrom.>~oQlleJo (f)ClJ6l6llllnRlm 0!30e66l0ClJ!cmanosnl.

°

(3)

(2)-00 @nJClJcfb!~!lnJcfbOroo(f)ClJ6l6llllnRl nJ!06l~S!nJI-?Jl§!~ nQ)~0 nJro(T\)~6GT3@!O «mlClJ nJ!O

6l~S!nJI':.d0eJ!S6lman6lcm, nJanlcmoeJ! 81ClJcruetm»lam cfb!OCDJOetm» cfbOeJ<Jetm»colce6l m1CDJQl(T\)@CDJ!6lS Ql!ffiJ06lcfb

ClJcol<Je66l6Tl5an!O, «mlClJ «mllnJcfbOroo ClJcole66l!cm cru<Jt2I2l@metm»l<JeJo 6lanO§S!etm» (T\)Qt2I2l~metm»lQeJo m1CDJQl cru@ ClJro!etm»l<JCDJcOOOOJ!cm <J@8(f)anlcfbuBe66l! nJI<JUlCDJQlOCDJlrolcOO!cman!Qlo6T11.

ml<8C}jAJm6m:lu8 (Definitions).- ~"D ~cfbglam. crum<8lSamlllm mg~lnJc£bO<llo ~nJuo.\ml~oamll

3. nJefb!l:lo.-

(1)

"((JTi}S7rrw:JDmm7<ibJ«JJ7" nmonal'>1m ~"D ~cfbgl6)QJ nJ.\nJmlOc£buil lnJc£bO<llo .!l.J~mamll6)~s~on

mlc£b!((l)l nmonman.omOc£b!on!i (2)

"e;(1}J7<86)(Do" nmon((l)lm 1071-6)QJ ((l)1<ll!n1l((l)00c£b~<8 ~Cl2l1c£b!slwooB ~cfbglam mldl<}d~-9dlnJc£bO

<llm!~ ~rt!llc66)<llo

(3)

nmondlan.omOc£b!on!i

"r5JI1J7 6)6)<ibn.JUD<fJ6)D(()rrB" nmonoam-

(a) 1963-6)QJ ~c£b<ll~ lS~nJ<lll~c66)<ll6m mlwm(1964-6)QJ 1)amlllam mldl<),j.!l.Jl~§~~ c£b~n!l:ilc66)O<llmow c£b!slwooB 6)6)c£bnJUOo nJ2fl§!~ n(j36)((l)!B>lQJ!o lS~ml6)w cruo6TlJm.ul2fls~amllo~o <lml6m36)mw~~ c£b~~lc66)o<llmow c£b!slwooB nmon!o; (b) 1955-6)QJ c£b06mo c£b~sl(Q)o<ri5m ~cfbgl( 1955-6)QJ 24)am mlm<}d.!l.Jl-21l3~~ lnJc£bO<llm~~ 63<ll! c£b06mo c£b!slw(6)nR 6)6)c£bnJUOamlllQJ!~ IS~ ml6)w cruo6TlJm.u1.211s~amllO~0 <lml6m36)mw!~ c£b06mo c£b!slwooB nmon!o;

crudl6)<),j

(c) @nJ6l.J6TT\JJo (a)milam nJ<llommuo1.'2P3!~ c£bdl~c£b c£b!slW(6)nR 6)6)c£bnJUOamlllQJ ~Oamll((l)!o <lml6m36)mw!~ lS~mlw! 6)S @smmlOoB

6).!l.J<ri5((l)131~oamll((l)!mow lS~mlc£b6)~ cruo6TlJm.ul-21ls~amllO~o

nmon!o; 6TlJm.u6)~§ <lml6m36)mw!~ lS~mlw!6)s ((l)am>mwo 6)6)c£bnJUOc66)orooB nmon!o <lml((l)lam <lmlWO~!6)S mlwmom!cru~((l) lnJ((l)lmlwlc£b~!o ((l)"lO!c£borom!0 ((l)am>mwo mlQJnJleJlrolc66)!on n(j36)((l)!B>lQJ!o mlwmlnJc£boroo ((l)OoB 6)6)c£bnJUOo nJ-9d1<ll1c66)!on @~ml cruo6TlJm.ul~ crudlc66)orolm mlc£b!((l)l 6)c£bOs!c66)!on((l)lm 6TlJo(lli.\ffil.Omow n(j36)((l)!B>lQJ!o nJ'\c£l<O)lw!o c£b~sl

(d)

m~g6)((l)!B>lQJ!o lS~mlcn>!mowl

mlQJnJ1QJ!~ ro~l~W6mM

@u86)~s!on((l)!mOc£b!on!;

(4)

"l1Jl2J6TlJDm lnJaf3UDo" nmon((l)lm 1956-6)QJ cruomlOom nJ!m8cruoC1QJSm ~cfbg. 5-00 nJc£b!il (2)

-00 @nJruc£b!?dlam (5)

nJroommuolc66)6)~3

mQJ6TlJodl

~1~

nmondlan.omOc£b!onan.

"fJ'"!}sJ<ibJm 6)6)<ibn.JUDr5JI1J7<ibuD" nmon((l)lm mo§o.!l.Joro mlwmo <lmlm!crurol~ <lmllnJc£bOroo <lmlo(J)"l

c£brolc66)6)~3 6)6)c£bnJuolS~mlc£bu8

nmondlan.omOc£b!on!;

(6) "m7mq;gw7<fJ6)6)';}j!3" nmon((l)lm nmonman.omOc£b!on!;

@"D ~cfbg!lnJc6>0<110 @6rnOc66)lwl§!~ .!l.J§6m3~oam

mldl6p;l

wlc66)6)~3

(7)

"m7mq;gw7<fJ6)6)';}j!3 «JTi}W7<ibD(()CTiWrrB" nmon((l)lm ~"D ~cfbg! lnJc£bO<llo mldl6p;lwlc66)6)~3

<lmlwlc£bo<llCTU!l6)nR ~~oeJlc£bu8 nmondlan.omOc£b!on!; (8)

mldl<}dnDl~ooB

(J)cruglam

nJ<llcru.\om~QJo

(J)nJ6)6T12lnRv mlwml-9d <lmlwlc6>o<llCTU!loB

"mJorrw:JDmo" nmon((l)lm Qc£b<ll~cruomlOomo nmonman.omOc£b!on),;

(9) [xxx] "al1JaJ8n.JD(()o" nmon((l)lm onJm.\! <lmlc66)"D6rn),c£b~lam <lmllnJc£bO<llo ~.!l.Jdlamll13!~ [xxx] QmamruO<llo nmondlan.omoc6>),on!.

4.

~cfbg!ln.JefbO<llm!~ ng)<8'kl0S S<ll! 6)nJoa»!orum.\~ 6)(T\)glm86)Ql~OlDll<lllc86)!6)Qlcrr>

mlwmamlll~QJo. 130mnJ lnJmo6mamlllQQJo. mglsnJoslQQJo nmmll!((l)6)on @6rnowl<ll),onoQJ),o, <lmlSlmlOOmmlc£b),<ml !1J),m

arrangement under the Act to be a general revenue settlement).- n(j36)((l)!B>lQJ!o l((l)amlll~QJo.

(The

589 CllT1l)~ruooO ~«lllam 6>.Qjw«lll§~~ ofBcB';!;:jos, I2lg~ c£bo(l).'l6ID3uU<66llswlam, <TUoCTllilOm6)CllT1l) 63(l)~ 6>nJO«ll~OClJm.'l~

6><TUglam6>l2lnf ~wl c£b(l)~«ll6>';!;:jC:S6'l"E«l106TTJ. n{j)<mOam-(1)

SlCl2lo €~l2llc£b6>~ <TUo6TlJm..ul~ 1061-6>~ 6)nJO«ll~ orum.'l~ 6>CTUglam6>alnf c£bO~(tfIll) (/)ru6>6Tl2l~~

mlcmJwl'2l nJO§o«ll6><m ~Wl(l)lcB6)~o, 1071-6>~ «lll(l)~nll«llooc£b~cB SlCl2ll-c£b~slwooO ~abgl6)~ n{j)(~P c£bO(l).'l 6ID3uBcB6)~I2l~~ nJO§o;

(2)

SlCl2ll<66l(l)o 6><TUglam6)l2lnf artllm~CTU(l)l~ «ll~OOOcB6)lW SlCl2llcB6)(l)o (l)Sll<;J;Wo~c£b~lO artll«ll~lnJ

c£bO(l)o mlumJwl'2l SlCl2llcB6)(l)ClJ~o C:alam';!;:j06'rnlm ~abgl6>~ c£bO(l).'l6ID3uU<66l0Wl lnJ06TlJ~.'lCllT1l)lam ~(l)1<66l~<m «l106TTJ; (3)

6>c£bO~ lnJC:13(06)CllT1l) ofBc£bOo(/)C:WO(/)12l0<66l6>';!;:j§ C:13ClJ<TUJoClJc£b €~l2llc£b~~ 6>S <TUo(/)«lllmflam, ~'D

~e&g~lnJc£bO(l)O .Qj~I2lCllT1l)6>';!;:jS~<m artllslCTllilommlc£b~«lll, ~'D ~abg~ ms~am ru(l)~<m«lllm~ 6>«llO§~I2l~mJ artlllnJ c£bO(l)I2l~~ @~l2llc£b~lam .Qj~alCllT1l)6>';!;:j§ @~mlc£b~«lllcB6') nJc£b(l)alOW1(l)1cB6)~<m«ll~o, ~ €~l2llc£buU <TUo6TlJm..ul~ c£b~sl

WOoO 6>c£bOS~QcB6)6'l"E nJO§o, artllslCTllilom mlc£b~«lll .Qj~alCllT1l)~<m«ll~6)c£bO~ artll«lllQCl2l~~~ €~mld3>~«lll n{j)l«ll <lCllT1l)O~o c£b~o<D5cB6)lc£bQW c£b~§lc£bC:WO 6>.Qj~l<mlC:ruo artlll«llC:CllT1l)O~o c£b~o<D5cB6)lce,c:WO ce,~§~ce,QWO 6>.Qj~ 6'l"E«ll~12l0d3>~<m~;

( 4)

wlam,

6>ce,0'2l1 lnJC:13UOC:6>CllT1l) ofBce, Oo(/) QWO (/)12l0 cB6)6>?dS 0CllT1l) C:l3ruCTUJo ruce, @~ allce, ~~ 6>S CTUo (/)«lll

c£b~slwooO 6)c£bOS~C:cB6)6'l"E nJO§o artlllnJce,O(l)I2l~~ @lI2l1c£b~lC:Cl2lam, ~'D ~abg~ ms';\:jlam ru(l)~<m«lllm

6)«llO§~al~mJ .Qj~alCllT1l)6>?d§l(l)~<m @lmlce,~«lll, artllS1CTllilOmmlce,~«ll1 .Qj~I2lCllT1l)~ <m«ll~ 6>ce,O~ n{j)l«llC:CllT1l)O~o c£b~

°

cW<96>lce,QWO ce,l§lce,awo 6><>.J~l<m~aruoartlll«llaCllT1l)O~oce,~OcWcB6)~ce,awoc£bl§~ce,c:WO 6>.QjC:~6'l"E«llOce,~<m~. afJ(fl)f3?<8>(l)671Jo.-~'Drud3>~~am "6)<8>0"!z!llnJaf3(fl)o" n{j)<m«lllm,-

(i)

1950-6)~ lnJnllUO.'l0-<TUoCTllilOm (ClJ~wl«lllnJQ13U06ID3uU ~wl';\:jlcB6)am) @CllT1l)(l)ru~lnJc£bO(l)o al~

6TlJOcB Sll~mflam ~mfl?d1'2l ClJ~mflam lnJC:13U06ID3uU 63\9l6>c£bW~~«ll~O, 1949 Sll6>6)~ 63<mOo«lll<66l~al~mJ 6>ce,0'2ll CTUoCTllilOmalomfl(l)~<m«ll~alOW Qce,(l)~ CTU<lffil.OomCllT1l)l6)~ €O(/)ru~o,

(ii)

<lalam?d06'rnlm @CllT1l)(l)rullnJce,O(l)o «lll(l)~nll«llOoce,lro-6>ce,O'2fl CTUo<TU.OOm(tflll) ~mfl~21«ll~O al~

6TlJOcB Sll~W~6>S €O(/)alomfl(l)~<m«ll~alOW ru~W1«lllnJC:13U06ID3~~o, artllS6ID31Wl§~~ lnJC:13UOo n{j)<mcBanoaloce,~ <m~.

5.

(ilmlc&~a»l A.l~Ql«mJ)as8 (Charge of land tax).- (1) n(jJ«lll nllru(l)6TTJCllT1l)lam6)?d§«llowO~~O, ofB«ll~

mS?druce,ouolnJce,O(l)O 6>6>ce,ruuoo rucWcB6)~<m«llOWO~~o, n{j)~o €lal1ce,uB CTUo6TlJmJJl21lo 'artlls1<TU.Oommlce,l«ll1' n{j)<m~ QnJ(l)OW 63(l)~ mlce,~«lll, ~'D ~abgl6>~ ru.'lruffil.Od3>un<96>~ nllQwwalowl, ~ €lal1c£bun--

(i) alloO «lll(l)~rul«llooce,lcB, 6>ce,o~ <TUo<TU.Oomo ~wl(l)~<m lnJQl3(fO(tfIll) <TU.01«ll16>.Qjwce,wo 6)6TTJlB>lam 1956 ofBlnJlam 63<moo«ll"lW«lll al~«llamcB6') ~(l)0@1cB6)~<m ofB6)«llO(l)~ CTUoffilCllT1l)lce, rucBn.'l::lQCllT1l)wcB6'),

(ii) al~6TlJocB lnJQl3(fO(tfIll) <TU.Ol«lll6><>.J~ld3>wo6>6TTJlB>lam, 1957 6>CTUnJg06TlJro 63<moo«ll"lW«lll al~«llamcB6') ~(l)0€1~ 1958 alOro~ 31-00 «ll"lW«lll artllClJCTUomlwcB6)~<m ce,o~QCllT1l)wcB6') rJI<m"ls 1958 n(jJlnJlam

63<mOo «ll"lW«lll al~«llamcB6') ~(l)0€1<96>~<m n(jJ6>«llO(l)l <TUOffilCllT1l)lce, rucBn.'l::lQCllT1l)<D5cB6)~o, .QjlalCllT1l)l ruCTU1~OQcB6)6'l"E«l106TTJ.

[x x x]

[xx xl

590 (2) nm6)<IDlB>le..J~o ISlQllCQ.llC:(l2lam ~~Qlanm6)';tjs~em «mlslcru.oommldh~<IDl ~ ISlQl1CQ.l~6)S 6)6)dhill (R)c96)Omcm 6)dhOS!C:(66)6Tl5cmOdh), em),:

nm6l(o)lB>lQJ~o I'Sll2l16lw mJo6l1Jm..ul21 I'Sll2l1 6l6ld3>OJUll<£l610<om 3-00 OJd3>~~61QJ (3) 6lJ6TTUl0

(i)

(C) om<m @nJ6lJ6TTUl<llTID1CQJO (d) om<m @nJ6lJ6TTUl<llTID1cQJO nJO 6Tl5Tlll13~~ ru.,\ c£l(lj)lwo6l6mlB>1QJ~ 0;

(ii) OJ.,\c£l(lj)lw~

amlnJd3>o<OI2l~~ d3>~slwo6lnRcwo amLOOJO

I'Sll2l1 6l6ld3>OJUl><fl6lo<om am~o<llTID

6lSC:wo 6l6ld3>OJUl>12l06l6mlB>lQJ~o;

(iii) I'Sll2l1 6l6ld3>OJUl><fl6lo<om

~ I'Sll2l1Wlam ml<m~o QJl'Sl<fl6l~<m ~130Wo am(O)lcCl2lam mamad3>6'r@

amslrru.oom mld3>~(O)l mld3>~(O)lcw<fl6louOd3>~oru06l6mlB>lQJ~o;

am lnJd3>0<O12l ~ ~ I2lg~

OJ.,\c£l(lj)lcWO

~13 oW<llTIDlam d3> nil6Tl5Tlll ~ ~

am slrru.oom

mld3> ~ (0)1 d3> ~ slwo c: m 0

am LOruo

6l6ld3>OJ Ul> I2l ~~

mamcd3>6'r@(O)od3>~<m~.

(2A) 1998 nmln..flam 1-m~ Ql~mJ~~ nm6l(o)lB>lQJ~o d3>OQJW~nilCQJ<D1<561.

@'D ~<£bglm d3>·h9'lam

AJ~Ql<llTID1Wl3~~ (If(3s1rru.oom mld3>~(O)l, d3>~ Sl~ld3> ru<Ol<llTID1Wl 36 6l6'r@lB>lam amro) enOJrnn6ll2loB ~(O)lcQJ<D1<fl6lowl

ml roq;gwl<fl6l00J 6<m (3)

am 6GT36lmw ~~

(O)"lw(O)l<D1<561 I2l ~ mJ

am s <D1C<fl6l6'r@(O)Osrr1.

@'D ~c£hg),lnJd3>O<OO AJll2l<llTID1 OJmJlQJO<fl6l~ <m amslrru.oom mld3>l<Ull <Ulam<fl6l0QJo mlQJnile1l<ol

<fl6ll<m mld3>~<Ull OJmJlQJO<fl6lam ~c£hgl6lnR amroanoOJc\onJ<Ull<fl6l~~lam61?;:js~<m. I'Sll2l1 mJo6l1Jm..ul21~ 6ld3>OS~ C:<fl6l6m mJro<fl6loro mld3> ~ <UllWOWl d3><O ~ Q(O)6'r@<Ul ~ 0, ~ ~ c£hgl6lQJ OJc\OJCTUOd3>uO lnJd3>0<00 OJmJlQJOQ<fl6l6'r@<Ull 12l06T11.

6.

<trnlsl<TU.Commldh),a»l mlmceQ (Rate of basic tax).- (1) 7-00 rud3>),~6lnR (2)-00 @nJOJd3>~~6lnR

iJ

m

OJc\OJCTUOd3> uO<fl6l ~ nilCWWI2lowl OJd3> ~ 5d3>"l'91am AJ~ 12l<llTID ~ <m amslCTUOom mld3> ~ <Ull ~ro 63<m1m lnJ<UllOJ ro n9::10 nJ6l1llJO wamn lnJQI3 Ul>6GT3~1 am 63 <0 6 <OlnJ ml<O<fl6l1QJ~ 0 S'Drnn nJ6l1llJ OW<llTID ~ d3>~1 QJ~ 0 I2l ~ mlmJl?;:jam d3>'DrnnmJlam lnJCI3Ul>6GT3~lQJ~o <06'r@~ <OlnJ ml<O<fl6l1QJ~0 l2l~mlmJl?dam Qd3>oro?;:jQOn9::1<W lnJcBUl>6GT3@lam mOQJ~ <OlnJ ml<O<fl6l1QJ~0 ~wl<ol<fl6l~o. om<moam, I'SlI2l1W66lS 6l6ld3>OJUl><fl6lo<om 6l6ld3>OJUl>o OJ'2l13~~ I'Sll2l1w~ 6lS ~6ld3> nilmJ<Ul~ <Ul1 nJ6Tl!lI0wamn lnJcBUl>6GT3~lam 20 ~olQJ~o s'DrnnnJ6Tl!lI0w<llTID1QJ~0 l2l~mlmJl?;:jam d3>'DrnnmJ1am lnJCBUl>6GT3@lQJ~o 6 ~oleJ~o l2l~mlmJl?;:jam

Cd3>oro?;:jcon9;lm lnJQBUl>6GT3@lam 2 ~olQJ~O d3>nilwo<llTIDmJoen<Ulld3>@lam (If(36GT36lmw6~

CTUOQJ<llTID1m AJ~l2lamn~d3>wlo @'DSO<fl6l~d3>W~o 6lAJ~oOJ~<m (If(3S1CTUOOm m1d3> 6<Ull 63<O~ ~olen lnJ<Ullruron9::1o nJ6Tl!lIowamn lnJ QB Ul>6GT3@lam 50 6l6lnJmJ ml<o <fl6l1QJ ~ 0 S'D6Yl8 nJ6l1llJowamn~ 1216mlmJ1?dam d3>'D6Yl8 mJ1 am lnJC:BUl>6GT3~lam

63<O~

<OlnJ m1<O<fl6l1QJ~0

Qd3>oro?;:jQon9::1m lnJcBUl>6GT3~lam

<06'r@~

<OlnJ m1<O<fl6l1QJ~0

~w1<ol<fl6l~<m(O)osrr1.

(2) (1)-00 @nJOJd3>~~am omm>>6(0)6l<m (If(3s6GT31w1<o~<moQJ~0. nm6l<UllB>lQJ~o I'Sll2l1w1am ml<m6~ 6l12l0<llTID0 ~Bowo 630Q<OO ~olm~o OJron9::1olnJ<Ul1 @<O~nJamn1moQJ~ <OlnJ om!9~nJcm 6l6lnJmJWlam d3>~oOJowl <0 ~ <m ~ 6lrurm m1ro q;g w1<fl6l6l?;:j3 (If(3wld3>0<0CTUOen C6l1J01IDc\ I2l0d3>amn<fl6lOJq;g0 I'Sll2l1 6l6ld3>OJ Ul><fl6lo<oamo, am sl mJ..Oom m1d3>6(O)l 6ld3>os~<£l6)om 6l1JOIWc\CTUOmow I2lgoc~o 6l<Ul@lw1c:66l~<mnJ~0. am6GT36lmw~~ 1'S112l1mJo6l1J m..u1.9J 6ld3>OSlCc£l6l6m (If(3S1CTUOOmmld3>6(O)l ~ I'Sll2l1w1am m1<ml QJl'Sl<fl6ll<m 6ll2loamno ~BOW<llTIDl6lnR am6ll!lfl 6lQJO<O ~ I'S oenI2l0wl m1ro q;g w1 c£l6l6l?;:j3 (If(3wld3> O<OCTUO 6'r@(O)Osrr1:

m d3> 6m<fl6lo<fl6l1 m1UID.Jw1<fl6ll<m m1<O<fl6l1am ~w1 <01a<fl6l

591 nmemomB @'D @nJrucfb~';tj~lnJcfbOroo 0lB6)(mlfblQJ~o <51Qll rru06TlJCTU.)l~ <lmlsl<T\.l£lommlcfb~eml 6)cfbOS~Cca6)6llS mlroc565

mlUIDJwflca6)~emem~ru6)ro, <lml6GT36)m<D>~~

<51Qll

rruo6TlJCTU.)l~ mOQJ~rolnJ

6)em06p;nglmoeJ 6)6)nJrru nmem

mlroca6)lmB <lmlsl<T\.l£lommlcfb ~ eml 6)cfbos ~ ca6)oaB <51Qll6)6)cfbru uoca6)0roaB 6TlJorw.\<T\.l£lmo<D>lrolca6) ~ emem ~ 0, <lmlsl mlroc565 mlUIDJwfl-9zjomB, <lmlwlcfbQlO<D>l 6)cfbOS~ca6)~cfbC<D>O n.llrolca6)~cfbC<D>O 6)!lJ<wem13~~ mlcfb ~ eml <trnlemlm <trnlrucfb OUOQl~ ~ ~uOc561 QlSca6)l6)ca6)OS ~ aca6)6llSem ~ QlO6TD:

<T\.l£lOmmlcfb~ eml<D>~6)s

nmem~QlOlemQlIjj,-

(a) 6)<m6lJ8,

cfbQl~cIh, cfb~ro~Ql~§~cIh,

c<m<D>lQJ,

cfbO~,

o6l)dm, OlBQJo,

cfbUO~QlOru

<trnlLOOJO

(b) (J)rruglmB n1lea6l1»onJmo QllQJo (J)ru6)6Tl2lnr lnJC<m.\cfbl-9zj~ nJO<D>oOJ~em Qlag6)<m1fblQJ~o lnJC<m.\cfb 6).oJsla<D>0, ru~cfb9:laQlo m3~6llSoca6)~em<mlm lnJwOmQlO<D>~o @nJa<D>o(J)lca6)~em OlB6)<mlfblQJ~o <51Qll <D>~6)S @eJnJo(3mauon9:Jl nJrol(J)6ml~, (J)OJ6)6Tl2lnRlm <trnl6GT36)m<D>~~ n1l~cfba~o, 6)!lJslcfba~o, ru~cfb9:l6GT3a~o ~(30<D>0 m<0'8cfboamo cfbo<Wca6)Oamo <m~S6GT31<nl§lIjjo<m1ro1ca6l~cfb<D>~0, emmBca6)OQJo ~ <51Ql1cD>lmBmlcm <D>(6)<moro~ ~(30<D>OJ~0 QJ<51'2ll31ljjo<mlrolca6)~cfb<D>~0 <trnlLOruO QJ<S1-9zjlro~em ~(30<D>0 @ro~nJClmlllmoQJ~ rolnJ nm!9~nJrol 6)6)nJrru wflmB cfb~oruowflrolca6)~cfb<D>~o 6)!lJ<w<mlro~emomBcfb1sl, <trnl6GT36)m<D>~~ <51Qll rruo6TlJCTU.)l~ 63ocroo ~olm~o mOQJ~ rolnJ 6)<m06pJ1glmoeJ 6)6)nJrru nmem mlroca6)lmB <lmlslm1Dommlcfb~eml !lJ~QlClmll~cfb<D>~o n.llrolca6)~cfb<D>~o 6)!lJ~oOJ~ em<mo6TD. n1l~C<D>O,

@'D rucfb~~6)nR ~ruuo.\6GT3uOca6)o<D>l, OlB6)<mlfblQJ~o <51Qll rruo6TlJCTU.)l-9zjlsaamno~o '6)Qloamno ~(30<D>0' nmem<mlm ~ <51Qll<D>lmB mlem~ <D>LOomancamnlmB QJ<51ca6)~em 6)Qloamno ~(30<D>CQlO <trnl6)ljjlfblmB aru6llSl<m ~Ol(J)<m 6)!lJQJ~amnl<D>omB ~ <51Qll<D>lmBmlcm QJ<51ca6)oru~em 6)QlOClmllo ~(30<D>aQlO @<mlmB OlB<m06TD cfbls~<mmB <trnlrol nmemmancQlOcfb~em~. ru7UDI31tih({)6TY)o 1. -

63aro rrumc<)d mrrurolcQJo rru6l11(\J.)ln1ln!l:faB mrrurolaQJo @u06)';tjs~em<m~o 63cro<51Qll 6)6)cfbOJUOca6)0roaB 6)6)cfbruUOo OJ ~rolca6) ~ em<m ~ QlO<D> <51QllcfbuO, @'D rucfb ~ ';tjl6)nR ~ ruuo.\6GT3uOc561 6)Qloamno ~(30<D>0 cfb6Tnca6)Oca6)~ ruoaB 636)mog <D>l6mlgo<D>l cfbro~ aem6llS<mo6ffi. aIlUDI31,e,({)6TY)o 2 -

nJ6mQlOwfl cfb13~em ~6)cfb OJro~Qlomo cfb6mca6)Oca6)~em @mB';tjemamnl6)nR nJ6mn1lQJ @'D ~cIhg lnJ06TlJQJ.\amnlmB ruro~em<mlm~ 6)<m03~Ql~rru~~ ~O~ rumn!l:fo ~ @mB';tjemamnlm~6llS0<D>lm~em uoroouoml cfbarruo~mlmca6)m~mJrol~ nJ6Tn QlO<D>l QlOag6llS<m06TD. nfJUDI31,e,({)6TY)o

3.-

OlB6)<mlfblQJ~o <51Qll<D>1<0'8mlcm

<mlm~cru6llS1 ~ <51QllwflmBmlem~~

(3) (2)-00 @nJrucfb~';tj~ lnJcfbOroo <trnlsl<T\.l£lommlcfb~<ml mlroc561 ml(IDJ<D>lca6)~em<mlm~~ <trnlanJcfb9:l (J)mJglmB nJromJ.\oQllQJo (J)ru6)6Tl2lnr mlmcguolca6)~em nLlooamnlmB ~wflmlcca6)6llS<m~o, ~<D>rol mlm6pJwflca6) 6)';tj3 <trnlWlcfboro<T\.l£lm <lml6GT36)m<D> ~ ~ n1lea6l1»onJm0 (J)mJglmB lnJmJlrw6)';tjS ~ amn ~ em <m'<D><ml Ql~ <m<0'8 mOQJl QlomJamnlm~~lmB mJQlm~Cca6)6llS<mlQlO6TD.

nmemomB 6A nmem rucfb~iI (2)-00 @nJOJcfbl~~lnJcfbOroo <trnl<D>O~l6)saQlQJl~ (\J.)lQl0nRv mJo6TlJCTUll-9zj <momBca6)oeJlcfb Cm03'rru ms amnl<D>13~~ mJ0(J)<ml<D>ram <trnlsl<T\.l£lam mlcfb ~ <ml mmBcfborm 6TlJorw.\<T\.l£lmO<D> <51Qll 6)6)cfbruUOca6)orocmo <lmlLOruO Qlcg6)<mlfblQJ~o ru.\ce<llllC<D>O @'D @nJrucfbl';tj~ lnJcfbOroo, <D>(6)<morol <trnlCnJcfb9:l<D> ~ 0 a6TlJ oW1~acOO6llS<mlljj.

(4) mlm6pJ<D>1ca6)6)';tj3 <lmlwlcfboro<T\.l£lomo (3)-00 @nJrucfbl';tj~ lnJcfboroQl~~ 63rol <trnlCnJcfb9:lwfla02lmB nJ~ 06)';tjs ~ n1lca6) ~ em<mlm Ql ~ mJ <lmlsl<T\.l£lom mlcfb ~ <ml mmBcfbOaB 6TlJorw.\<T\.l£lmO<D> 6TlJCTUl6)~3 <5lQll 6)6)cfbruUOca6)orom~o Qlgru.\ce<llllca6)~O, ri:1Qll mJ06TlJCTU.)l~ mlm6pJ<D>lca6)oaB @aguol~3~~ <trnlsl<T\.l£lom mlcfb~<ml<D>~6)s mlroca6)lamo emlcfb<WCca6)O nm<mlroO<D>l cfboro6Tno cfbo6mlca6)~em<mlm cm03'rru mmBccfb6llS<m~o lnJoa<D>o(J)lcfbQlO<D>l cfb!9l<D>~emlsaClmllo§o, <trnlCnJcfb9:lcfbaB ~(3.\0 nDO~mOcfb~em <m'<D><ml Ql~<mmB ~O~

@amn roOJ~

QlomJamnlmcfbo <lmlanJcfb9:lwfla02lmB @Clmllro oJ

nJ~ 06)';tjs ~ rulcca6)6llS<m ~ QlOcfb ~ em ~.

592 mlcB~(D)1ce6)6)<;ij3<llT/)w'ldhaoouorrB <llT/)sl<TUOommlcfb~(ll)lml<m1CQ)l'2l66lcfbO~nJ~06l':iJS~n.flc£l6l~<Tn

(5)

@<mll)ClloJ <llT/)(ll)(ll)~ @lQll 6l6lcfbruunc£l6loCllm~o, <llT/)sl<TlliJommlcfb~(ll)l 6lcfbOS~c£l6l0rrB 6TlJO(ID.,\<TUOmO(D) Qlag6l(ll)O CllouBc£l6l ~ 0 <llT/)(D) '21~ 6lcfb OS ~ ac£l6l6TlS(ll)o6Tl'l.

6A. <lrnls1<TU!lom m1cfb~(ll)1 m1166pJQJ$1cS6>am (Assessment of basic tax) . - (1) nm6l(ll)lB>laJ~o

fSlQll6l(D)

(l\)o6TlJffi.l.ll~ mCll8acfb6TlS <llT/)sl<TUOom mlcfb~(ll)l (2) Ql~(ll)Cll8 (4) ru6lCllCQ)~~ @nJrucfb~<;ij~cfb~lCll8nJ06TmmlClllc£l6l~<Tn l nJcfbOCll<mll)lCll8 mlcB~(D)lac£l6l6TlS(ll)o6Tl'l.

(2) mlcB~(D)1c£l6l6l<;ij3 <llT/)WlcfbOCll<TUOOmo nm6l(ll)lB>laJ~o

fSlQll (l\)o6TlJffi.l.ll~ <llT/)sl<TUOom mlcfb~(ll)l

mCll8cfborrB 6TlJo(ID.,\<TUOmo(D) 6TlJffi.l.l6l<;ij3 fSlQll 6l6lcfbruunc£l6loCllm~o Qlg~ ru.,\cOOl)lc£l6l~o @lQll(D)~6ls n.flmJ(ll)'cB~ru~o

<llT/)(ll)~ (l\)06TlJffi.l.ll~ mCll8acfb6TlS <llT/)sl<TlliJommlcfb~(ll)l(D)~6lS mlCllc£l6l~o (ll)~cfbCQ)~o <llT/)slCTUDom mlcfb~(ll)l mCll8cfborrB 6TlJO(ID.,\CTUDmO(D) ru"\cOOl)la(D)o <llT/)l.Oruo ru.,\cOOl)lcfba~O

<llT/)ru6lCll(D)~o lnJa(ll)"\cfbo nJ06Tmm~6lcfbO~ fSlQll

6l6lcfbruunc£l6loCllamo <llT/)l.Oruo <llT/)lnJcfbOCllQl~~ Qlg ru,,\cOOl)lcfba~O am03'mJ (l\)llcfbClllc£l6l~<Tn (ll)'(D)(ll)1 Ql~(ll)Cll8 nJ(ll)lm6T!aqBlru(l\)<mll)1Cll8 cfb~OCQ)06l(ll) am03'(l\)1Cll8 lnJa(ll)"\cfbo nJO(D)oru~<Tn (l\)Ql(D)<mll)lmcfbo amo3'(l\)1Cll8

<llT/)S6m31<D5l3~~n.fl(lJCll6m3a~O <llT/)l.Oruo <llT/)slCTUDom mlcfb~(ll)l(D)~6lS mlCllac£l6l0 <llT/)l.Oruo (ll)~cfbaCQ)O (l\)06TlJm..u1~ n(j) 6l ml'llB>1aJ ~ 0

«lT0 a ~ nJ 6m3 uB @6l6TlSlB>1Cll8 <llT/) ru

Q6TlJ 0 wl <;ijl c£l6l ~ <Tn (ll)1m fSl Qll

6l6lcfb ru un c£l6l 0 Cll a m 0 5 ~ 0

<llT/)lnJcfbOCllQl~~ Qlg ru.,\cOOl)lcfbQ~OS~O «lT0ruun.,\6l<;ij3~6lcfbO~ mlcB~co5lc£l6l6l<;ij3 annoo<mll)lCll8 63Cll~ (ll)oCO'8c£l6loallcfb M1Qlonr am03'mJ mCll8acfb6TlS(ll)Ocfb~<Tn~.

(3)

(ll)0Cll8c£l6l0allcfb M1QlO~~ am03'(l\)1Cll8 <llT/)s6m31(D)13~~ nm6l(ll)lB>laJ~o rulruCll6m3a:~o <llT/)l.Oruo

<llT/)(ll)1Cll8 lnJa:(ll).,\cfbo nJo6Tmm13~~ <llT/)SlCTUDOm

mlcfb~(ll)lCQ)~6ls

mlCllQc£l6lo <llT/)l.Oruo

(l\)lB>SQlm~@ru1c£l6l~<Tn nm6l(ll)OCll~ ru.,\cOOl)l(D)~o, <llT/)(ll)1Cll8 lnJa(ll)"\cfbo mlcB~(D)1c£l6l6l<;ij3 <llT/)WlcfbOCllCTUDOm<mll)l6l~ Ql~ mJ06lcfb a6TlJowl<;ijlc£l6loru~<Tn(ll)~o<llT/)(ll)lacmCll8 mlcB~<D5lc£l6l6l<;ij3 nil"j 0 Cll 6m cfb u8 m 5 <mll) ~ cfb (D) ~ 0,

ru.,\cOOl)lcfbuBc£l6l~o

«lT0 a: ~ nJ cfb m ~ 0

nJo(D)om~~(ll)~

nJO(D)orrB

<llT/)

(ll)~cfba:(D)O

QllaJo

nJo6Tmm13~~ (l\)Ql(D)<mll)lmcfbo

a:Cll6lJOQllaJQlo(D)l

<llT/)(D)O~~ 6lS

«lT0a:~nJ6m3u8

<llT/)WlcfbOCllCTUDomo CQ)l.Oonilwl(D)~~ <llT/)amJn9::l6m

a»

«lT0ru un.,\ Ql 0 6l6m err) cfb Cll ~ (ll)&(Tl1

63Cll~ <llT/)ru(l\)Cllo

Ql a: g 6l (ll) lB>1aJ ~ 0

mCll8cfb~cfb(D)~O 6l"jcnl(ll)(ll)lm~a:unn9::lo

«lT0 a:~nJ6m3~la:cmCll8 @<mll)ClloJ nJ~ 06l<;ijs~ rula: c£l6l6TlS(ll) ~ QlOcfb ~ <Tn&.

(4)

mlcB~(D)1c£l6l6l<;ij3 <llT/)WlcfbOCll<TUOOmo

(3)-00

@nJ(lJcfb~<;ij~ lnJcfbOCllQl~~ <llT/)(ll)16l~

@<mll)Cllru~cfbuBc£l6lm~(l\)~(ll)Qlo(D)l<llT/)(lJ(l\)om M1QlO~~ a:m03'mJ (ll)<9/000c£l6l~cfba:(D)0 (ll)<9/0ooc£l6l1c£l6l~cfba:(D)0 6l"ja:<9/6TlS(ll)~0<llT/)lnJcfbOCllQl~~@<mll)Cllru~o <llT/)ru(l\)om cuflQlO~&a:m03'(l\)~0 @lQll6l(D) (l\)o6TlJffi.l.ll~ <llT/)slCTUDom

mlcfb~(ll)l

mCll8cfborrB

6TlJO(ID"\(ll)6l<;ij3

ru"\cOOl)lcnl c£l6l~0

6TlJffi.l.l6l<;ij3

fSlQll

6l6lcfbruunc£l6loCllm~o

<llT/)(D) '21~ 6lcfb OS ~ a:c£l6l6TlS(ll)06Tl'l.

7.

<T\}

16 6) <)d

6).DJ co> an1 31~ 0 arm> Cil ~ Ql1 cfb @~ 6) 5

<T\}o u> an1 QJ$1 am an 0 am cS6> 0 eJl cfb Ql 0 QJ$1

<tm)

51 CTU£l 0 m

m1cfb~ an1 .DJ~Qlarm>am (Provisional assessment of basic tax in the case of unsurveyed lands).- (1) (lJcfb~iI 6-aJ~0

6A- aJ~o n(j)ml'l~(ll)6l(Tl1 <llT/)s6m31co5lCll~<TnoaJ~0(l\)cB6l<),j 6l"jcnl(ll)131~o<mll) fSlQllcfb~~6lS

(D)1c£l6l6l <;ij3 <llT/)wl cfb 0 Cll<TUO

cfbOCll,,\<mll)lCll8, mlcB~

en <llT/)<mll) Cllo fSl QllcfbuB ce6l 6lcfbOS~ ac£l6l6TlS <llT/)SlCTUD om ml cfb&(ll)1 (ll)0Cll8 c£l6l0e1lcfbQlO<D5l

"j~ Ql <mll)0 ru~ <Tn (ll)0 6Tl'l. (ll)0Cll8 c£l6l0 e1lcfb Ql o(D)l ml cfb&(ll)1 "j~ Ql <mll) ~ (Tl1(ll)lm, ml cB~ co5lc£l6l 6l<;ij3 <llT/) WlcfbOCll<TUOrrB

am03'(l\)~ Ql~a:6lJm <llT/)(ll)ro) fSlQll 6l6lcfbruunc£l6loClla:mos~o «lT0 fSlQllcfbuB 6l6lcfbruunQl~~ Qlag6l(ll)OClloa:~OS~o a:m03'(l\)1Cll8 nJO(D)oru~<Tn (l\)Ql(D)<mll)lm~~lCll8 «lT0 @lQllcfb6l~ (l\)o6TlJffi.l.ll'21~(ll)~O ml<B~(D)1c£l6l6l<;ij3 <llT/)wl cfbOCllCTUD em «lT0ruun,,\6lQl<Tn ~ a:(ll) 0(Tl1 ~ <Tn(ll) ~ QlO(D) nilruCllo m Cll8 cfb6TT>.6lQlem «lT0ruun.,\6l<;ija:S6TlS(ll)06Tl'l.

(2)

@lQll6l6lcfbruunc£l6l0Clla:mo, «lT0 Qlgoa:~o mCll8cfbl<D5lClllc£l6l~ (Tl1 nilruCll6m3uB unClll(D)~o nJl cB~(lJ~QlO

6l6mem mlcB~(D)1c£l6l6l<;ij3 <llT/)WlcfbOCllCTUJ:lm a:6TlJ0(ID.,\QlO(D)OCll8, <llT/)al3nDo «lT0 fSlQllcfbuB (l\)o6TlJffi.l.ll'21~ 6lcfbOS~ c£l6l6l<;ijas6TlS <llT/)SlCTUDOmmlcfb~(ll)l, <llT/)lnJcfbOCllo mCll8cfb6l<;ij3 rulruCll6m36l~ «lT0mJnJBQlOc£l6l1 <llT/)(ll)(ll)~ (l\)0(J)(ll)1

593 CnJ06>eJ 6-00 QJdb6i} (1)-00 ~nJQJdb6~CeJO, (2)-00 ~nJQJdb6~OeJO nJ06TllTll) ml<OcOOm6CTU<ol~ <llloamcOOoeJl efblZlomil .o..J 6lZlC<lm»6m<lll06Tl'l.

(3)

(1)-00 ~nJClJefb6~6lnJefbO<Oo~ClJutlc\6l~3 o..flQJ<06ID3W erIr1l<llllceJcWcOO6 mlUIDJmil~ CTUlZlCDJ<lm»l

m6~lam 6>efbOS 6cOOO<llll<olcOO!efbCCDJO, 6lefbOS!<lm» o..flClJ<06ID3W utl<olCDJ6lfij0Ol>O erIr1lnJ~m~lZld6>6TnaOl>o mlm~

CDJlcOO6l~3 erIr1lwldbo<oouom C<lllOOl>!efbaCDJO 6l.o..J<:2I!Ol>nJc£l>9:Io mlm~milcOO6>~3 llmWlefbo<OOUO(T"f) erIr1llnJefbO<O

lZl!~ lS~lZllefb~loCl2lam 6lefbOS!OcOO6m erIr1ls1ouoommlefb!<lll1 <lllmlce6l n{BgClJ!o CDJ!<B<Ol6>lZlOl>! a<lllOOl>!Ol> lnJdbO<Oo

erIr1l<lll<lll! CTUoUJ<llllcnJ06leJ 6-00 QJefb!i! (1)-00 ~nJQ.Jefb!~OeJO (2)-00 @nJQJefb!~OeJO nJ06TllTll) ml<OcOOm!CTU <ol~ <llloamcOOoeJlefblZlOCDJl .o..J!lZl<lm»OClJ!0l><lll06Tl'l:

[xxx] (3A) ~nJQJefb6i} (2)-rrBefb'l<.91aeJo ~nJQJefb6i! (3 )-rrBefb'l<.91aeJo <lllOamcOOoeJlefb mlefb!<llll mlm~CDJO mS<lm»60l><llllm! lZl!mJ mlm~CDJlcOO6>~3

erIr1lwlefbo<llaefblCl3o 6TlJCTU>6l~3

lS~lZllCDJ!6>S

6l6>efbClJutlcOOo<om!o

(ll)OamcOOoeJlefb erIr1lCTUm'56llZl~rrBefb'l<.91am mldb!<llll mamefb!Ol><llllm 6TlJOlWc\<lll6>~3 lZlog6><llle,leJ!O ClJc\<B<OllcWcOO!O mlm~l~ mlefb 6<lll1 mlm~CDJ<lm»l6>m(ll)l<ooCDJl efbO<ll6Tno db06TnlcOO!Ol><llllm 63<O! om03"lm'5 mamCefb6m<lllo6Tl'l.

(4)

@nJQJefb!i! (2) erIr1l6lfije,lam (3) In,JefbO<llo mlm~CDJlcOO6>~3 erIr1lWlefbO<llouorrB nJ! 06>~S!o..fl

cOO!Ol> @<lm»<llru erIr1l<lll<lll6 lS~lZll6l6lefbClJutlcOOO<llm!O, <lllOamcOOoeJlefb mlefb!<llll 6>efbOS!,cOOorrB 6TlJOlWc\OUOmOCDJ lZlag6><lllO<OoWcOO!O llmCDJ-2l!6>efbOS!CcOO6m<lllo6Tl'l.

(5)

@'D QJefb!~! lnJefbO<Oo <lllamcOOoeJlefblZloCDJl .o..J!lZl<lm»l6lcOOO6m! mlUIDJCDJl-2l mlefb!<llll<lm»!efb erIr1lS1

ouoom mlefb!<llll6lCDJOl>CnJ06leJ erIr1l C<lll <0'l<llllCDJlam<lm»6l0l> ~'D soCcOO6m<lllO6Tl'l.

(6)

UJClJ6>6T'lZlng6 efb<.91CDJ!0l><lll!0 CQJUJ<lm»leJ!o nmOl>oam n{B6><lll0<ll! CTUoUJ<llllmileJ!o 1975 M1CTUo6TlJm

31 m! lZl!mJ, CTUm6l<)d 6l.o..JcW<lll1 31fijO<lm» ISllZllefb~!6lS CTUm6l<]d 6l.o..J<!I/1QcOO6m<lll!0 erIr1lmom<oo mlm~CDJlcOO6l~3 llmwlefbO<ll<TU.CirrB, ~ IS~QllefbW CTUo6TlJCTU>l.ij 6>efbOS!OcOO6m erIr1ls1ouoom('l)lefb!<lllllZl!ocWcOO! mlUIDJCDJlacOO6m <lll06Tl'l. @6ID36lm lZl!OlnJefbO<llo mlefb!<llll .o..J!lZl<lm»!Ol><llllm ClJefb!i! 6-CeJCDJ!0 6A- CeJCDJ!o ClJe\ClJOUOefbW 6TlJowl cOO!Ol><lllomil<lllcOO!o nmOl>oam 6-00 QJefb!i! (2)-00 ~nJQJefb!~m!CTU<lll~erIr1ls1ouoommlefb!<lll1 ml<llce6l mlUIDJmil c006Tn6llZlOl> erIr1lCnJc£l>9:IQ6TlJowl~cOO!Ol><llllm!~

CTUlZlCDJo, lS~lZllCDJ!6lS CTUm6><)d nJ~m<lm»lCDJoCDJ <lll'lCDJ<lllllZl!<lllam

mOeJ!lZloCTUlZlOCDJ1<lllcOOlOl><llllQl06Tl'l. lZllOlnJefbO<OQl!~ mldb!<llll .o..JlQl<lm»lCDJ<llllm!cutln9:lo, <llloamcOOoeJlefbmlefbl<llll QJdbmflam 6>efbOSl<lm»13!~ n{B6l<lllO<O! <lll6efbCDJ!0 QllOlnJefbO<lllZl!~ mlefb!<llllrudbCDJlam 6>efbOS!<lm»<lllOCDJl nJ<lllUJ 6Tnlac006m <lll!o, <llloamcOOoeJlefbmlefbl<llllruefbCDJlam 6>efbOS!<lm» <lll!efb QllOlnJefbO<llo mlefb!<llll.o..JllZl<lm»lCDJ<lllmlCTU <ol~ 6>efbOSlCcOO6m <lll!efbaCDJcOOOW efb~Sl<llleJ06>6Tne,lam, ~ erIr1lwlefb<lm»lefb erIr1l<llllm erIr1lQJefbOutl6>~3 ~Wce6l

lZlScOOl6>cOOOS!CcOO6m<lll!Qlo6Tl'l.

8.

~.e;§ lnJm$l/ID6>~S6CO'll»6em a»'<Dla»1<B6> lQll crul~ dbOeJ6>CO'll» <8'fl)s'kruaomm1c8>1a»1 CNo6TlJ

<T\.l)1~1~ lnJCa»jc8> QJ.\QJCT\lQc8>u6 (Special provisions relating to basic tax for periods

prior. to the

date of publication of the Act).- (1) ~'D ~dhg lnJ06TlJeJc\<lm»lam ru<ll!Ol> <lll'lCDJ<llllcOO!o ~'D ~dhg UJCTU

glam lnJCTUllW6>~Sl<lm»lOl>

<lll'lCDJ<llllcOOllZllscWcOO!~ efbOeJarrn) n{B6l<llle,leJ~~Qll CTUo6TlJCTU>l~sa<lm»o~o ~'D

~dhg!lnJefbO<110 ~ rs:~Qllce6l ':'Q3<lll! ml<llcOOleJoC6TnO erIr1ls1ouoommlefb!<lll1 6lefbOSlacOO6man ~ ml<OcOOlcm

cOOOW efb~slCDJ ml<llcOOlam erIr1ls1ouoommlefb!<lll1 6lefbOS!<lm»l<olcOOlefbCCDJO n.1l<ol~<olcOOlefbCCDJO 6>.o..JcW<lll1 3 l6>6m e,lam, a lZlam~06TllTll) efb0eJa<lm»cWce6l erIr1l6ID36lm n.1l<ol~3!~ erIr1lwlefb mlefb! <lll1 lZlS c00l6lcOOos!acOO6m<lllo6Tl'l.

(2)

@'D ~dhgleJ!~ CDJ06l<lllOOl>!o, 63<OOC~OS Ql!rrB <llll<lllo..fl<lllOOefb~m-6>dbO~ aq;wglam @W6>~3

lnJQButl<lm»! ouol<llll6l.o..J<!I/!Ol> n{B6l<llle,leJ!o lS~lZllce6l 1956 n{Bln.1lam 63Ol>Oo <lll'lCDJ<llllcOO!o 1957 6>CTUnJg06TlJm 63Ol>Oo<lll"lCDJ<llllcOO!o @ScWcOO!~ efbOeJarrn) lnJ<lll1rum~o 6lnDdhs6looOl>lm lZl~Ol>! <lllnJ nm6T'T8nJ<lm»6TlllJl 6>6>nJCTU

594 nmemcm1aJ8 ruorr8

ce,ls~cmeJO<DJ

mlmce6l1aJ8 «msl<TUOom

mlce,~cml 6ldbOS~ce6l~ruocr8 ~ruutl,,\6l';ijs~emcmo<DJl ce,mlcm~

nJOS~~cm~.

(3) 6ldbOS~<UTID<Xcmo nIlml'2lacmo ~<DJ «mwldbmldb~cml cmlml'2l~ dbl§orr8 (1)-00 ~nJrudb~';ij~ lnJce,Omo «mrudbOutl6l';ij§ ~6lcmomounce6l~o @'D ~ab~n lnJdbOmo 6ldbOS~Qce6l6m «msl<TUOommldb~cml «mrucruomlZlo cofl cm"lm~lZloml'2l~6ldbo6m~~ ~<UTIDmru cmmlce6) ClJTil<DJ'2l~dbl§l<DJ cm"l<DJcmllZl~cmaJ8 6lcm06p;nO~ Blrucru<UTIDlmdbo ml<B6))6<DJlce6l6l';ij§ nOoo<UTIDlaJ8 ml<B6))6<DJlce6l6l';ij§ «mwldbam <TU06l~ lZl ~ ffiJ06ldb «manJcfb!l1 a6TlJowl';ijlce6loru ~ emcmo6TTI. ClJTilcmlm~ Qutlni:!o cmlml6ldbce6l1§~emcmlm~~ <DJo6lcmom~ ClJTilrudbOutlruOBru~o cruJ"Idbmlce6l6l';ijs~em cm~.

9.

lGl'll';\:j'eJAce.u8 (Appeals).- (1) 6-00 rudb~il (2)-00 ~nJrudb~';ij~ lnJdbOm(llZlO ClJTil6l~lI3>laJ8 rudb~il

6A <DJ~6lS (3)-00 ~nJrudb~~ lnJdbomalZlO ClJTil6l~lB>laJ8 7-00 rudb~':dl6l~ (3)-00 ~nJruce,l';ij~lnJdbomalZlO, ml<B6))6

<DJlce6l6l';ij§ «mwldbom<TU06l~ ~<UTIDmru~lZlleJo crull3>So amml§ ~6lcmomounce6l~o @llZll <TUOlcml6l.<>..J<!l/lem Sll~ <DJl6leJ db~abgo~aS<DJ~o @llZll63emleJwldbo Sll~ce,~laJ8 <TUOlcml 6l.<>..J<!l/~db<DJ06l6mll3>laJ8 @lml@o(f)o @llZll <TUOlcml 6l.<>..J<!l/~ em Sll~<DJl6leJ db~abgol (lS<DJlo lZl~ffiJ06ldb ClJTil';ij"laJ8 a6TlJowl';ijlce6l0ru~ emcmo6TTI. nmemoaJ8

mldb~cml 6ldbOS~<UTIDl6l~lI3>laJ8 ClJTil6GT36lm<DJ~~ <DJ06lcmom';ij"leJ~o <X6TlJowl':dlce6l~ruorr8 nJOS~~

cm~.

(2)

ClJTil~aJ8

ml<B6))6<DJlce6l6l';ij§ nOoO<UTIDleJo<DJlmlace6l6mcm~o, ml<B6))6<DJlce6l6l';ij§ m"lcml<DJlaJ8 crucm.1l mlnJ nO"ImJ' ClJTilacm06lS0';ij0 ClJTil<DJmJace6l6mcm~lZlO6TTI.

a6TlJow6l';ijs~<UTID6l';ij§cm~o «mmlJ~

(3) ~cm~<UTIDmnJl6lmcmlmocofl ClJTil';ij"laJ8 a6TlJOwl':dlce6l~em~aruo ~ ~<UTIDmruldbo§l lZl~';ijcm~ Blrucru <UTIDlmdbo ClJTil~aJ8 a6TlJowl':dl~mlace6l6mcm~o nmemoaJ8 ~ dboeJ<UTIDlm~~laJ8 ClJTil~aJ8 a6TlJowl':dlce6locmlm~ emcmlm ClJTil~eJm,,\0<DJce6l0mm~ lZlcml<DJO<DJ dbom6mlZl~6mo<DJlm~em~6lrum'5 ClJTil~eJwldbOm<TUOem~ a6TlJO!W,,\lZlO db~emnJcfb!l1o, ~ dbOeJ<UTID1ml autlni:!ru~o ClJTil~eJwldbom<TUOm'5 ClJTil~aJ8 <T\.)fldbmlce6loru~emcm~lZlo6TTI. (4) ClJTil~eJwlce,om<TUOm, ml<B6p;l<DJlce6l6l';ij§ ClJTilwldbom<TUOomo ClJTil~eJm.1l0<DJce6lomemlo nJO<DJ~ nJO<DJomrucrumo 6ldbos~<UTIDcmlm~ autlni:!o <DJ~<6<lll6llZlem~ acmocm~em ~<UTIDmru ClJTilcmlaCT2laJ8 nJ~o 6l';ijsl nJlce6l0ru~ emcmo6TTI.

ruom~~cm~

(5)

ClJTil'kl"leJwlce,omml1J6l~

@<UTIDmru

ClJTil';ij"leJm,,\0<DJce6l0mem~0

ml<B6p;l<DJlce6l6l';ij§ ClJTilwlce,om

<TUOcm~o ClJTil<DJ'2l~6ldbOS~ace6l6mcm06TTI.

(6) ClJTil~eJwlce,om<TU06l~ ~<UTIDmru 10-00 rudb~':dlaeJ<DJ~o 11-00 rudb~':dlaeJ<DJ~o ru,,\ru<TUOdbunce6l~ o.Jlaw<DJlZlocofl ClJTilrucruoma<UTIDcmocoflmlce6l~emcm~o <DJ06lcmom~ ml<DJlZlace6loscmlcofleJ~o a.<>..JOB,,\06l.<>..J<!l/6l';ijsorr8 nJosl~O<UTIDcm~lZlodb~ em~.

(7) 6ldbOS~<UTID «mSkru.oomm1<fb~cm1<UTID~dba<DJO cmOaJ8ce6lOeJ1<fblZlOcofl .<>..J~Ql<UTID1<DJcm~lnJ<fbO<ll/2l~~ mldb~ nJ0CWoce6l1<DJ ~<UTIDmru~ lnJdbomo 6ldbOSlace6l6m cm~ce,a<DJce6loun dbls~cmeJ06l6m 113>1aJ8, ~ «mwldb<UTID~db ClJTilcmlcmrudbOutl6l';ij§ ~unce6) lZlSce6l16lce6los~ace6l6mcmo6TTI. cml<UTID~ce,a<DJo ClJTil~e1laJ8

[xxx] 10.

sil~oC:cB6)os«»1<D>A6)S arnl@1LnJO<D>mro>1m<D>cIDcB6)am (Reference to District Court).- (1) ml<B6))6

<DJlce6l6l';ijsoru~em ml(ffiJ<DJ6GT3unce6l~o nJmllZl1cm1&.,unce6l~0

rulaw<DJlZlo<DJ1, mldb~cml .<>..JllZl<UTID6l';ij§ ~unce6) cmorr8 ~ruutl,,\6l';ijs~emcmlaJ8mlem~~ruodb~cm ~6lcmll3>leJ~o ml<DJlZllnJullm6GT3un ~l~oace6loscml<DJ~6lS ClJTilcgllnJO<DJ<UTIDl m<DJmJce6lo<T'B 9-00 rudb~il (4)-00 ~nJruce,~';ijl lnJdbomlZl~~ 63m~<UTIDmru~ cruo6TlJmJ..ll'2l~ amo§"ImJ cm6l~ alZlaJ8 mS<UTID1<DJ cm"l<DJcml lZl~cmaJ8 lZl~';ijcm~ 8lrucru<UTIDlmdbo ClJTil~eJW1<fbom<TUOamos ~ruutl.1l6l<;woru~emcm~o, ClJTil6GT36lm

595 ~ruUll.\6l~3!6l.£b06TYS!~ «ml<JnJc&9::l eJ@l~ «mlO!nJall! Blrurrucmmlm.£bo «ml~eJwl.£boCl)(YU.Dn8 <J.£brrul6l~ 63Cll! <J<;T;)?g!6lQlcrg all~OOOt66l!.£b<D>!o «mlail ~ll~pat66losalllce6> «ml<D>Wt66l!.£b<D>!O 6l.u~oru!cmall!QlO.£b!cm!.

(2) ~'U ru.£b!~am nJCllO/2lroUlll<66>6l~3 a.£brrul6leJ a<;T;)?g!6lQl~!.£buB «mlalllam @cmmfl-?Jl3!~ lnJuDmo all"lCll!Qlomlt66l!cmalllm Sil~0<Jt66l0Salllt66l! .£b~lru!6TYSOt66lon8 nJCll.\OnJallQlO6l6m!l"O ~ <J.£bOSalllce6> <J6TlJ01ID.\ QloruocmmnJc&9::lo, <J.£bOSalll ~ ~ruUll.\cmml<JeJWce6> mlro<J~Ulllt66loru6cm nflwcmmlam «mlalllam ru~all60 .£b131 <J"2!rot66l!.£b<JCDJO a@B(J)alll.£buB ruCll!cmm6.£ba<D>0 6l.u~omo<D>l <J.£bOSalllce6> ~ <J.£bm) «ml';\:j"leJwl.£boCllrru.om alllClll"2!<D>Wt66loru!cmal106T11.

(3) ~1~0<Jt66l0Salll «ml6GT36lm<D>!~ nQ36lallBibleJ!o nfl.uOCll6m 6l.uwallalllm! <JUll~o «mlalllam @cm ml<D>QllnJuDm6GT3uB all"lCll!Qloml<Jt66l6TYSall!o, «mlalllaClZlam «ml6GT36lm<D>!~ all"lCll!Qlomcmmlm «mlSl rru.oomQlO<D> .£bOCll6m6GT3uB @uB6lt66l0~6cm nflw1LnJm)allonfl<Jt66l6TYSall60 «ml6GT36lm<D>!~ nflwlm.\o<D>cmml6l~ nJ.£broiI a.£bosalll<D>!6lS Ql!lBru~ «ml~eJwl.£boCllrru.om «ml<D>~6l.£bOS!<Jt66l6'mlall!O, «ml~eJu5'l.£bOCllrru.on8 <J.£bm) all"lro~Ot66lon8 ~ruUll.\.£bQlO<D> @cmmCllru6.£buB «ml6GT36lm<D>!~ nflwlt66lm!<J<D>OSi.\QlO<D>l nJO('I;\P<Jt66l6mall!12l0 .£b!cm!. <D>1t66l6l~3

(4) «ml6GT36lm «ml@1LnJO<D>cmmlcm<D>Wt66l!cmall! rru06TlJmJJ1~ ~1~0 sm.uSil<D>!6lS all"lCllll2l0mo «mru rruom<JcmmallomflClllt66l6cmal106T11.

(5) @'U ru.£b!~! lnJ.£bOCllo ~1~0<Jt66l0Salll<D>!6lS «ml@llnJO<D>cmmlmo<D>~36lil6TYScmlro!cmoeJ!0, lnJm)all!all rruo(J)alll<D>lam ml.£b! alll.u!Qlcmml<D>allm!rruClll~ «mlslrru.oomml.£b!alll 6l.£bOS!<Jt66l6mal106T11. oQ)cmoam «ml6GT36lm «ml@llnJO<D>cmmlcm<D>"2!alll6l~ nDeJQlO<D>l, ml.£b!alllcmm!.£b<D>lam .£b!oru! ruCll!cmm!.£b CDJ06l6mBiblam «mlwl.£bQlo<D>l 6l.£bOS!cmm all!.£b alllClll"2!! 6l.£bOS!<Jt66l6TYSallo6'ffi.

(6) ~'U ru.£b!~6l~ ~ruUll.\6GT3uBt66lomfl, "~1~0<Jt66l0Sall1" oQ)cmalllm «mlslrru.oomml.£b!alll .ulQl cmm6l~3

11.

@lQl1

rru.olalll6l.<>.J~!cm

lnJ<JBUllcmm!

orum~~ (J6TlJo<6cu>16l~

nfl.<>.JOCll6mOW1.£bOCllQl!~ Sil~oat66losalll

oQ)cmroClllOQlOcB>!cm!.

oJlm:nja>1autlowmow1ce.oa>o (Power of revision by Board of Rev-

enue).- (1) orum'\6 <J6TlJoroC\JJlm oQ)a~ouB aru6m6lQlBibleJ!o rruJ<JQlW<D>O<JCDJO «ml~eJwl.£bOCllrru.o6l~ @cmm

all"lCDJalll Qllallam Ql! ~all l Blrurrucmmlm.£bo n(j3 6lallBibleJ! ° .£bcfh9Jl<D>!6lS «ml<JnJc&9::lmflaClZl<JeJO, «ml~eJwl Ql!mJ06l.£b mleJnfleJ!~aallO, «ml~eJwl.£bOCllrru.on8 all"lCll!Qloml"2!<Jallo ~<D> n(B6lallBibleJ!o mSnJ sl<D>!6lS 01t66loroC\JJ! ruCll!cmml nJClllaUllowlt66loru!cmall!O, «mlalllm! <D>!eflCl:l)6lQlcm! <Jallocm!cm @cmmCllru! nJoCWO t66loru!cmall!Qlo6'ffi: Cllnfl6l~

.£bOCllrru.o6l~

oQ)cmoam «mlSlrru.oomml.£b!alll<D>!6lS mlCll<Jt66lo alloamt66loeJl.£bQlomfl .u!Qlcmml<D> ml.£b!all1<tmll!.£b<J<D>O ruroCil.5l ~"2l!6l.£b06TYS!~ <D>06lallOCll! @cmmCllru!o ~ @amnCllru!Ql~eJo 6TlJOwlt66l6l~S!cm .£bcB>9:flt66l! <Jmo§"lrru! mam.£b06lall nJ!06l~Slnflt66l0cr8 nJosl~ocmmal106T11 oQ)cm!QlOlallQl~ 10-00 ru.£b!~llnJ.£bOCllQl!~ OnDocr8rrul6lm «mlslrru.oomQlot66l1<D>!0, ~ onDonnrrulm!~ QlO!nJslCDJlam6l~31sacmmo~rulo nJOCWOmfl3!~ <D>(6)allOCll!CllTll) Cllru!o orum.\! <J6TlJoroC\JJl61~ nJ!mS<JUllOWmWce6> nfl<JWCDJQlOt66lon8 nJOS!~all~.

(2) 6l.£bOS!CllTll) «mlslrru.oomml.£b!alllCllTll)!.£b<J<D>0, alloamt66loeJlcB>Qlo<D>l .u!QlCllTll)l<D>all! lnJ.£b OCllQl!~ ml.£b!alllcmm!.£b<J<D>O nJ!mS<JUllowm<D>lam nJ0CW0t66l1<D> @CllTll)Cllru! lnJ.£bOCllo 6lc6>OS!<Jt66l6TYS all!.£b<J<D>t66l0uB db~ S!alleJ0616mBiblam, ~ «mlu5'ldbamn!db QlSt66l161t66lOS!at66l6TYSal106T11.

12.

@sOlls1<DfleJlo QlglQll@!! m16TlJmJJma»l6lS

ru~o6lJ~omo

(Construction of stipulation in con-

tract, etc.).- (1) nQ361allBibleJ!o dbClloolaeJo @smJsl<D>laeJo nJ03~31<JeJo Qlg! @snJosl<JeJo nQ361allBibleJ!o ~lQll rru06TlJmJJ1"2!l~ ~lmlc6>lalll<JCDJo «mlalllm! nJ.£bClll2lo<D>l n(B61allBibleJ!o all!db<J<D>O 6l.£bOSlt66l6m6lQl!l"O ml6TlJ mJJm<D>!616TYSBiblam ~ ml6TlJmJJm lnJm)all!all @lQll<D>l<JClZlam ~'U ~a:bg!OlnJ.£bOCllO .<>.Jll2lCllTll)l rurruleJOt66l!cm

«mlslrru.oom mldb!alll<D>!6ls all!db 6ldbOs!t66l!cmalllm!~ ml6TlJmJJm<D>omfl ru.\o6l.J.\oml<Jt66l6TYSallo6T11.

596 I

(2)

nm6><OlllbleJ~o fS1Qllmfl<KQlroB @c~ou8 AJ~Ql<1mlll ru<T\J1eJOcB6)~cm fS1mlc£l>~<Oll 6-00 ruc£l>h} Cnn<Ol~

ruomfl c£l>~O<ID~c£l>CQ)~o c£l>~Sl<IDo<DlQlc£l>mOO~lnJc£l>Omo Ql1.21ruom<1mlllceJO nJo§<1mlllaeJo @lmlc£l>~<Oll c£l>lSl ~u86>~S~ cm<OlO6>6mcm~ c£l>06m~c£l><ID~0 6>AJgJl~cmnJc6>9::lo @lmllc£l>6<OllmfleJ~~ ,a,~orul6>oB ~m~,a,leJ.\o eJ@l~o<T8 c£l>~Sl

<IDOm «reruc£l>ounQl~ GmomflmlcB6)~ cm<Ol06rO.

13. libleJ~o

mcm1c&6)00 (Janmikaram).- 1071-6>8.1 <Ollm~rul<Olooc£l>lcB SlCl2l1-,a,~sl<ID0<T8 ~ahg lnJ,a,O<lJo nm6><Ol

@lQl1<IDla(l2lroB AJ~Ql<1mll~,a,<i»~ 0 6>c£l>OS~cB6)~c£l><ID~ 0 6>AJCgJlGm Sl(l2l1cB6)(l)0, «re<OllaCl2lroB (f)OJ6)6l12loB'ltn' 6>c£l>OS~

CcB6)Gm~cm «reslffilOomml,a,~<OllcB6)~ nJ~oaQl SlCl2l1,a,u8<66l <Ol~scBcm~ 6>c£l>OS~CcB6)Gm<OlO,a,~cm~.

14.

<:Ql(G8<lJ000 (Melvaram).- nm6><Olllb1.eJ~o @lQll6>CQ) <T\J06TlJmJJ1~

AJ~Ql<1mlll<ID1§~~<Ol~0

m roB Cc£l>Gm<Ol ~ QlO<ID C:QlroB(lJomo «re6lJl36>m<ID ~ ~ @lQllmfla(l2lroB (f)ru6ll'86>QloB1m mroBc:,a,Gm «reSlffilOam mlc£l>~<Oll<DJ<66l nJ~06>Ql @<Ollm~c:un<il:lru~o «re<OllmcBnn<Ol6>~§ ru.\cOOlll<DJ<66l <Ol~scBem~o mroBac£l>Gm<Ol06rO.

15.

mel<:m>.a.Jm<lJ01 <tmllll<lJo mel<lJ<o1 (Irrigation of water cess).-· @'D ~.&gleJ~~ <IDo6><Oloem~o

(f)ru 6>6l12loB1m CQ)~ cOOll 6>Qlem ~ c:<Olocm ~ em lnJc£l>omo o(j36><OlllbleJ~ 0 @lQllmflaCl2lroB Sl8.1a<T\JAJmruml c:<IDa SleJru mla<IDo <T\J06TlJCTUJ1~ o(j36><OlllbleJ~o mlm<66l AJ~Ql<1mll~,a,c:CQ)o mleJn..fleJ~~ o(j36><OlllbleJ~o mlm<66l ru.\<Ol.\O<T\J6>';!;:j s ~ <1mll ~,a, C:<IDa 6>AJgJlo<T8 (f)ru6>6l12loB1m ~ ~ «rec.ulc£l>am6><1mll 6TlJoc.ulcB6) ~ em <Ol~.

16.

~e&g!lnJc8I00Ql!@.@ @<Jl3.\oU>CTUQ\QlocB (Officers under the Act).- (1) (f)(lJ6>6l12loB1m ~ru

un.\6>Qlem~ C:<Oloem~em ~aC3.\0(f)ffilOCl2l06>m @'D ~.&gl6>oB c£l>om.\6lJl3ul\cB6)o<IDl ml<IDQllcB6)oru~em<Ol06rO.

(2)

17.

lnJm)<Ol~ <Ol ~C:C3.\0(f)ffilOCl2l0m~ 6>S ml<IDQlmo (f)<T\JglroB lnJ<T\J11W6>~S~ a<1mllGm<Ola6rO.

U><lJ6>6TTllng16>m«»l<oo<Df! <lJ.\<lJono00 6>c8IOS!c&6)!CTn«»1m!@.@ «»srw<lJ!O ~e&g! lnJc8I000

nmS!CllTll) mSnJs1c81@!6>S nJ010~6TT)<lJ!o (Bar of suits against Government and protection of action

taken under the Act).- (1) ~'D ~ahg! lnJc£l>omo 6>AJ<Dl<Ol o(j36><OlllbleJ~o lnJru~<1mlllcCQ)o nJ606>~s6n..fl7z1 o(j36><OlllbleJ~ 0 ~<1mllma(lJo <T\Jo6TlJcruSl~ (f)ru6>6l12loB'l6>m<Ollmomfl <ID06><Olom ~ <T\Jln..flroBccB6)os<Oll<IDleJ~ 0 CQ)06><Olom ~ ru.\runnomru~o <T\Jflc£l>mlcB6)~em<Ol~.

(2)

@'D ~<£hg lnJ,a,omc:lZlO «re<Olm~<T\Jm17z1~Gmo<ID1§~~

C<1mllOS~c£l>lsl 6>AJ<DJ<OlC<Ol0, 6>AJgJlom~cl3unl~c:<Olo

AJ§6lJl3ul\lnJc£l>Omc:lZlo ~<1mlllZln..flunJO<T\J

~<ID <IDo6><Olom~ lnJru~<1mlll <T\J06TlJmJJ1~~0 <IDo6><Olom~

C:C3,\O(f)ffilO6>oB C:nJmleJ~o CQ)o6><Olom~ ru.\runnomalZlo, unlc6>9::lomsnJslC:<IDo, Qlg~ ml<IDlZlmsnllsa<IDo mS<1mlloru~ em<Ol~.

18.

6)«»\?!«»10!CllTll)(G8 (Rectification Mistakes).- mlcB6pJ<IDlcB6)6>~§«rec.ulc£l>omffilOcemo «re~eJc.ul

,a,omffilOc:mo, nJ~m8aunoc.umoc.ul,a,omffilOc:mo ~ «rec.ul,a,omffilO<T8 nJ0CW0cB6)l<ID nm6><OlllbleJ~o ~<1mllmn..fl6>oB <Ol'<ID<OllQl~<OlroB mOeJ~ rucB<iI:l<1mlllm,a,o o(j36><Olom 6 <T\JQl<ID<1mll~o, olcB6)ocB(U)lroB lnJ<Ol.\c6>9::llZlo<IDl ,a,06m~em nm6><OlO m~6l<Olg~o

<T\JJC:lZlc.u<IDO <Ollm~<1mlloru~em<Ol~o, @llZll 6l6l,a,ruuncB6)omcmo ml,a,~<Oll mroB,a,~ruo<T8 6TlJOfW.\mJ..OmO<ID lZlgaa ~ a «re<Ol<Ol ~ <T\Jo(f)<OllanJo6>eJ, mlcB6pJ<IDlcB6)6l';!;:j3 «rec.ul,a,amffilO6>oBC:<IDO «re~eJc.u1c£l> omffilO6loBc:<ID0, nJ~ m8aunoc.umoc.ul,a,omffilO6loBa<IDa «reoln..flroB6l,a,oGm~(lJm ~ em «re6lJl36lm<ID~~ nm6l<Olom ~ 6><Olg~ 0 «re<Ol~ <lnJO 6>eJ<ID~~ ,a,oeJ<1mlllm~~lroB <Ollm~<I<1mllGm<Ol~o ~c£l>~em~.

n(j)emoroB @lCll1 6>6l,a,ruuncB6)omem~o mlc£l>~<Oll mroB,a,~ruo<T8 6TlJOIW.\ffilOmO<ID Cllag6l<OlllbleJ~o ~u8cB6)~0 ~ <T\Jo(f)<Oll6>CQ)~gl nJoCQ)~ ruom~~m) nJoCQ)~ruo<T8 m.\O<IDlZlO<ID «reru<T\Jmo mroB,a,l<ID1§16>~lIb lroB, 6lc£l>OS~

C:cB6)Gm mlc£l>~<Oll rucBIW1~cB6)~em nOeJo 6lAJgJl~em «relnJ,a,omCll~~ CQ)o6><Olom~ <Ollm~<1mlleJ~o 6lAJgJl~ruo<T8 nJosl ~o<1mll<Oloc£l>~em~.

I 'Ii. !9

597 6il~ruOcS6>aJ8 (Savings).- gQ'D ~dhglQJ!~ W06l<lllO(TT)!o-

I (a) @<llllm! l2l~mJ ru.\rum.l.06l!l...lcW<lll13!~lsaCllYll>0~12l~06l<lll <>lB6l<llllB>lQJ!O tS~12l1 m>06l1JmJJ1'2l!~ nm6l<p>lfblQJ!o ~sm.Jslwf1aQJawo, Bomaro6l.JwlaQJawo, lnJl2lo6mCllYll>laQJawo ml<m.1w6m36l~ 6l1Jowlc66l!cB>awo, (b) @'D ~dhg! ms~am ruro~(TT) <lll1w<mlc66l~ l2l!mJ (f)ru6l6l12l~m~ QJtS1'2l nm6l<mlB>lQJ!o «m><lJcB>0

r

uo$6l~ 6l1Jowlc66l~cB>awo 6l!l...lC2l!(TT)<lll~.

20. .oJao @~OcS6>om~~ <rmlwlcfboalo (Rule making power).- (1) ~'D ~dhgl6lQJ ru.\<lJm.l.OcB>uO ms~am

ruro!CllYll>!ruorrB (f)ru6l6l12lnR1m !U36m3uO ~6m0c66l0<lJ~(TT)<lll06Tl").

(2) lnJa<lll.\cB>1'2l~0, 12l~cB>~lam?d06lm'lll «m>wlcB>oroCllYll>l6lnR m>012l0m.\<lllcWc66l~ B~n9:t.\ocB>~soa<lllw~o (f)<lJ6l6l12lnR1

m-

mSnJslcB>~lam

(a) mlro6pJwf1c66l6l?d3 «m>wlcB>orom.l.Om!o «m>~QJwlcB>orom.l.Om!o <lll6m3~~6lS 12l!m.J06lcB>W~~ «m>m~m>rolac66l6m mSnJsllcB>l2lo m>06l1JmJJl-2!!o,

(b) 10-00 rucB>~?d~ lnJcB>Oroo Sll~oac66l0S<llllwlaQJcWt66l on!lorrBm>lm!~ «m>anJced:l nm<m~ ml<m.1w6m3uOc66l!O nJrol1211<lll1cB>uOc66l~0 (n!l1m>~ 6lcB>OS~c66l~(TT)<lll~ m>06l1JmJJ1'2l ml<m.1wo ~u06l?d6ls) nJlaww 12l0w1 3 0a6m0 (J6l1Jowl?dlc66loru~(TT)an ~ ml<m.1w6m3~~o nJrol1211<lll1cB>~~0 m>06l1JmJJ1'2l~o; (c) tS~12l1 cB> ~lamml (TT)~~ 6l1210CllYll>0 ~BOWo ml<m.1wl ac66l6m rulwru!o ro1<mlw~0 m>06l1J mJJl'2l~ 0,

(d) cB>ce,g{lcB>uOc66l~ am031m>!cB>uO mQ1cB>!<£bw!O ~CllYll>roru~cB>uO n{j)CllYll>l'2l!6lcB>os~c66l~cB>W~o 6l!l...lC2l~ (TT)<lll! m>06l1JmJJ1'2l~0,

(e) ~'DS~cB>~ro6l6lcB>ruuntS~12l1cB>~lam!l...l~12lCllYll>lw13~~ «m>slm.l.Oom mlcB>~ <lll1 ru"l<mlc66l~ (TT)<m~ m>06l1JmJJ1'2l!0,

(f)

I2lsc66l16lc66los~ac66l6m ro"l<ml

m>06l1JmJJ1'2l!0,

(g) gQ'D ~dhg lnJcB>Oroo mlw12l1-21l3~~ ~aB.\O(f)m.l.OCl2loro~6lS «m>wlcB>oro6m3~!O !l...l~l2l<lllQJ cB>~!0 mlro<),j!Ulc66l!(TT)<llllm~o,

(h) mlcB>~<llll6lcB>os~ac66l6m cB>lcru<lll~cB>a~o (f)M!ru~cB>a~o «m>rum>~o, «m>6m36lmm>~~ cB>lcru<lll~ cB>a~o (f)M~ru~cB>a~o 6lcB>OS~(Jc66l6m <lll1C2l<lll1cB>~!0 mlro6pJwlc66l~rm<llllm~o,

l2lag6l<llllB>lQJ~o

(i) gQ'D ~dhgl6lnR cB>oro.\6m3uOc66lowl mlro6pJwla<66l6T"@(J<lllo, cB>oro.\o m>06l1JmJJ1'2l~0 !U36m3uO ~6m0c66l0ru!(TT)<m06Tl").

mlroomwlc66loru~(TT)a<lllo ~w

(3) @'D ~dhg!lnJcB>orol2l!6mOc66l~(TT) n{j)1~jO !l...l36m3~!0 «m>ru ~6m0c66l1w<llllm~ (Junn9:to cB>\91w!

(TT)l<lll (Jru(f)o nJ<ml(TT)oQJ~ Blrum>CllYll>lam cB> ~ OWOCllYll> cB>oQJaCllYll>cWcB6l mlw l2lm>tSW ~ 6lS 12l~ m.J06lcB> rucWac66l6m <m~o, «m><lJ «m>lnJcB>Oroo rucWc66l6l?dS~(TT) m>af2l2l~mCllYll>laQJo, «m><llllm~ 6)<lll03S~CllYll>~ ruro!(TT) m>(Jf2l2l~mCllYll>laQJo m>tS ruro~CllYll>oru~(TT) a@(3(f)<mlcB>uOt66l nJlawwl2lowlrolc66l~(TT)<lll!l2lo6Tl").

21. O~OcS6>aJ8 (Repeal).- 1955-6)QJ tS~ml<£b~<llll ~dhg~o, 1961-6)QJ (1961-6lQJ 2-00 63oroMlmrrBcru) gQ<mlmoam orJoc66l1wlrolc66l~ (TT)~.

(JcB>ro~ @~mlcB>!<ml 63oroMlmrrBm>~o

atibos((J)7011w7tibuB.- 63ro~ "nJ~rowlso" wLOoroanDCllYll>lam "mlQJo" «m>~owlrolc66l~am.JouO (J6l1Jm>ldh sOdhcru

rosilq;wol6lQJ lnJm>.e<o> <lllroo<mlrolnJ1am ~ m.l.OQJCllYll>lm "nJ~rowf1so" n{j)cm <mlro!CllYll>~(TT)<llllm annnm>lamBorocB6l 6)

«m>wlcB>orol2l~Gr@. (rucB>~?d

[Jalaja Dileep v. ROO ILR 2012 (3) Ker. 601]