The Kerala Panchayat Raj (Basic Tax Grant) Rules, 2001

1. Short title and commencement.—

  1. These rules may be called the Kerala Panchayat Raj (Basic Tax Grant) Rules, 2001.
  2.  They shall come into force at once.

2. Definitions.—

  1.   In these rules, unless the context otherwise requires,—
    (a) 'Act' means the Kerala Panchayat Raj : Act, 1994 (13 of 1994);
    (b) 'Basic tax' means the land tax collected by Government under the Kerala Land Tax Act, 1961 (13 of 1961);
    (c) 'Section' means a section of the Act;
  2. Words and expressions used but not defined in these rules but defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Provisions of the Kerala Loan Tax Act to apply to the basic tax grant.—• The provisions of the Kerala Laud Tax Act, 1961 (13 of 1961) and the rules made there under shall, so far as may be, apply to the matter of payment of basic tax grant to Panchayats under section 202.


4. Maintenance and consolidation of accounts in respect of basic tax.—

  1. The Village Officer concerned shall maintain the accounts in respect of the basic , tax collected from the area of a Revenue Village and inform the Secretary of the Village Panchayat concerned regarding the quantum of the amount '"so collected from the area of a Village Panchayat in a financial year, within a period of one month on the expiry of the financial, year.
  2. The District Collector shall consolidate the accounts relating to various Village Panchayats in each financial year accordingly.
  3. The District Collector shall, within a period of two months on the expiry of each financial year, inform the Officer authorised by Government,the accounts relating to each district for allotting basic tax grant.
  4. The District Collector shall issue executive instructions regarding die manner of maintenance of accounts and the mode of forwarding of the consolidated accounts, to the Village Officers and other Officers connected with the collection of basic tax.

5. Allotment of basic lax grant to Panchayats.-—

  1. The Officer authorised by Government shall allot an amount equal to the amount, after deducting an amount of three per cent as collection charges from the total amount collected as basic tax from the area of each Village Panchayat in each financial year, to the Village Panchayats, Block Panchayats and District Panchayats as Basic Tax grant for the succeeding financial year in the following manner, namely :—
    (a) an amount, as nearly as may be equal to three by eight of the amount from a Village Panchayat, to that Village Panchayat ;
    (b) an amount, as nearly as may be equal to one fifth of the total amount from the Village Panchayats of a District, to that District Panchayat;
    (c) an amount, as nearly as may be equal to three by ten of the total amount from the Village Panchayats of a District, to Block Panchayats in proportion to population;
    (d) an amount, as nearly as may be equal to one by eight of die total amount from all the Village Panchayats of a district to the deserving Village Panchayats considering the area, population, available financial resources, requirement for developments and administrative expenses of the Village Panchayat in the proportion determined by the Government
  2. While allotting basic tax grant under sub-rule (1) to Village Panchayats, Block Panchayats and District Panchayats, the recommendations of the Finance Commission furnished to Government, if any, in this matter shall also be considered.
  3. The Officer authorised by the Government for allotment^ basic tax grant to the Panchayats shall give intimation to the concerned District Treasury Officer regarding the allotment to each Panchayat and immediately on receipt of such intimation the District Treasury Officer shall credit the share of each Panchayat in the personal account of the concerned Panchayat.
  4. Every grant allotted from the basic tax under this rule shall be in accordance with the formula to be determined by the Government.

    By order of the Governor.

P. KAMALKUTTYJ Secretary to Government,

Explanatory Note
(This does not form part of the Notification but is intended to indicate its general purport.)
Section 202"of the Kerala Panchayat Raj Act, 1994 (13 of 1994) read with clause xxxviii of sub-section (2) of section 254 thereof, expowers the Government to disburse the amount collected from basic tax, to the District, Block and Village Panchayats in the State. Government intend to make rule in this regard.
This Notification is intended to achieve this object.