It is also proposed to amend section 7 of the karnataka entertainments tax act, 1958, so as to provide exemption for childrens film as it is an international. Kerala prevention of disturbances of public meetings act, 1961. The kerala plantations additional tax act, 1960 keywords. The bill as passed by the legislative assembly received the assent of the governor on the 1st day of january, 2015. This publication provides you with the following level of protection. Tamil nadu, a state in india, has an exclusive rent control act where the state government has the exclusive jurisdiction to legislate on the subject. For residential building, annual rent can be 6 to 9 per cent of total cost of the building at the time construction. During the preindependence days the provinces in british india were empowered under the government of india act, 1935 to levy taxes on the sale of goods and on the advertisements, as. Achutha menon government which put an end to the feudal system and ensured the rights of the tenants on land, came into force on 1 january 1970.
Tax matters in terms of section 1082 of the income tax act, 1962 act no 58 of 1962, read in conjunction with section 2314 of the constitution of the republic of south africa, 1996 act no 108 of 1996, it is hereby notified that the agreement for the exchange of information relating to tax. Every employer of a plantation, existing at the commencement of the plantation labour amendment act, 1981 shall, within a period of sixty days of such commencement, and every employer of any other plantation coming into existence after such commencement shall, within a period of sixty days of the coming into existence of such plantation, make an application to the registering officer for the. Definitions in this act, unless the context otherwise requires. In the kerala plantation tax act, 1960 17 of 1960, in section 3, to subsection 1, the following proviso shall be inserted, namely. Finance act kerala gst state goods and services tax. It is our hope that the trade union activists will find this handy reference tool in their work among the plantation workers. The kerala plantation tax amendment act, 1981 1 act 25 of 1981 an act further to amend the kerala plantation tax act, 1960. According to the budget papers, the proposal is part of the package of measures to tackle the crisis in the plantation s.
For the purposes of this section, i foreign currency 60 and indian currency 60 shall have the meanings respectively assigned to them in. Kerala government land assignment act, 1960 30 of 1960, the government of kerala hereby make the following rules for assignment, settlement and regularisation of forest lands under occupation prior to 1st january, 1977, namely. Kerala govt abolishes plantation tax to revive sector. Title, extent and commencement 1 this act may be called the jammu and kashmir land revenue act,1996. Political correctness apart, a plantation act is a historic record of minstrelsy, with jolson at the peak of his form, every note sharp and clean, with interesting echoes of his early training as a cantor in the synagogue. The plantations labour act, 1951, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Legislative history of the sales tax law in kerala 2.
The kerala government land assignment act, 1960 act 30 of 1960 an act to provide for the assignment of government lands. Keywords assessee, plantation, to hold, valuation date, tax. Definitions the plantation labour act, 1951 page 1. Definitions the plantation labour act, 1951 page 1 the plantation labour act, 1951 bare acts in india statutes and laws free download bare acts and case laws in india have been extensively discussed here, the laws pass by the parliament and its implementation in the courts are commonly discussed here in length. Indian incometax act, 1922, section 102xv incometax act, 1961, section 371 any expenditure not being an allowance of the. Short title, extent, commencement and application 1 this act may be called the plantations labour act, 1951. Under subsection l of section 22 of the kerala plantation tax act, 1960, the government of kerala hereby authorise the district collector of the district in which the assessing authority holds his jurisdiction to sanction prosecutions for offences under section 18, section 19, section 20 or section 21 of the act. Kerala government abolishes plantation tax to revive. Xxxviii of 1960 received the assent of the sadaririyasat on 14 th october, 1960 and published in government gazette dated 24 th october, 1960. Be it enacted in the thirtysecond year of the republic of india as follows. Indian income tax act, 1922, section 102xv income tax act, 1961, section 371 any expenditure not being an allowance of the.
Act, 1963 prospectively and that the holders of these lands may be allowed to convert their lands for other plantation purposes or any other exempted category. Jun 21, 2018 the cpim led ldf government in kerala today announced a slew of initiatives including the abolition of plantation tax, moratorium on agriculture income tax and legislation to take over closed. Kerala abolishes plantation tax, announces moratorium on. The legislature passed subsequent land reform bills in 1960, 1963, and 1964. Tea workersdistressed in the organized industry in north bengal.
To provide for the love of an additional lax on plantations in the state of herald. Whereas under the kerala plantation tax act, 1960 as amended by the kerala plantation tax amendment act, 1967 19 of 1967 which has come into force on the 1st november, 1967 the rate of plantation tax has been raised from rs. The cpim led ldf government in kerala today announced a slew of initiatives including the abolition of plantation tax, moratorium on agriculture income tax and legislation to take over closed. The kerala government land assignment act, 1960 sanchitha. Government propose to retain the power to make a reduction in the tax payable on a certificate films. But the historical land reform act, kerala land reforms amendment act, 1969 by c. Whereas, it is expedient to provide for the levy of 7 a tax on buildings and luxury tax on certain residential buildings. The plantations labour act was enacted in 1951 to provide for the welfare of plantation. The kerala taxation laws amendment bill, 2014 a bill further to amend the kerala stamp act, 1959, the kerala plantation tax act, 1960, the kerala land tax act, 1961, the kerala general sales tax act, 1963, the kerala motor vehicles taxation act, 1976, the kerala tolls act, 1976, the kerala value added tax act, 2003 and the kerala finance act. The plantations labour act, 1951 pla applies to any land used or intended to be used for growing tea, coffee, rubber, cinchona or cardamom or any other plant which measures 5 hectares or more and in which 15 or more workers are employed on any day of the preceding 12 months. The following act of the kerala state legislature is hereby published for general information. Legislative history of the sales tax law in kerala the history of sales tax in india begins from 1938. Kerala waives plantation tax, declares moratorium on.
Division 35 of the income tax assessment act 1997 itaa 1997 section 3555 of the itaa 1997. Chief minister pinarayi vijayan said in a statement in the assembly on. Where the aggregate extent of plantations held by a person does not exceed two hectares 2. The budget proposes to do away with plantation tax levied on individual owners.
Back home page act contents location map principal act act 7 of 1975 the keala building tax act, 1975 6 an act to provide for the levy of a tax on buildings preamble. Procedure to buy a plantation land in karnataka answered by expert property lawyer. This publication provides you with the following level of. It is also proposed to amend section 7 of the karnataka entertainments tax act, 1958, so as to provide exemption for childrens film as. Although welcome, abolishing or freezing such additional levies would. Kerala prevention and control of animal diseases act, 1967. They shall come into force on the first day of april 1960. The kerala general sales tax act, 1963 act 15 of 1963 incorporating amendments up to finance act 20 an act to consolidate and amend the law relating to the levy of a general tax on the sale or purchase of goods in the state of kerala. Bill further to amend the kerala stamp act, 1959, the kerala plantation tax act. The kerala cabinet has announced a historic decision for waiver of plantation tax and a moratorium on agriculture income tax, meeting the longpending demand of the states plantation sector. The kerala surcharge on taxes act, 1957 1 act 11 of 1957 amended by acts 12 of 1960, 2 of 1966, and 10 of 1968 and 16 of 1970 an act to provide for levy of surcharges on certain taxes. Provided also that no deduction shall be allowed in computing the income chargeable under the head capital gains in respect of any sum paid on account of securities transaction tax under chapter vii of the finance no. Provided that no plantation tax shall be charged on any person cultivating coconut, arecanut or pepper and persons other than companies coming under the plantation labour act, 1951 central act 19 of 1951.
Economic importance of the plantation sector in kerala with nearly half the plantation area in the country and a major interest in all the four cropstea, coffee, rubber and cardamom kerala is undoubtedly indias most important plantation state. Chief minister pinarayi vijayan said in a statement in the assembly on thursday that the government has decided. The plantation tax was an ageold levy that existed only in kerala and much contested between the government and the planters. This is the official website of central board of direct taxes cbdt, department of revenue, ministry of finance, government of india. Dated, thiruvananthapuram, 17th dhanu, 1190 11th pousha 1936. In the kerala plantation tax act, 1960 17 of 1960, 1 in section 3, the proviso to subsection 1 shall be omitted. In this act, by whom or 1 a person other 01 money ig payable this act, nn includes every pcrgott.
The kerala plantations additional tax act 1960 1 complete act. The kerala local authorities entertainments tax act, 1961. Short title, extent and commencement i these rules may be called. The kerala plantation tax act, 1960 institute of land and disaster.
The jammu and kashmir land revenue act,1996 act no. We dont need to point out that the masondixon line was nowhere near tennessee or virginia. An act to amend, consolidate and reenact the jammu and kashmir land revenue regulation no. Whereas it expedient to regulate the assignment of government lands and to remove doubts as to validity of the limitations and restrictions imposed in assignments of land by the government or under their authority. The cpim led left democratic front ldf government in kerala on thursday announced a slew of initiatives including abolition of plantation tax, moratorium on agriculture income tax and legislation to take over closed estates to revive the crisisdriven plantation sector. The kerala finance bill, 2015 kerala legislative assembly. Jun 21, 2018 the kerala cabinet has announced a historic decision for waiver of plantation tax and a moratorium on agriculture income tax, meeting the longpending demand of the states plantation sector.
Assessee, plantation, to hold, valuation date, tax amendment appended. This publication excluding appendixes is a public ruling for the purposes of the. This folder on the plantation labour act pla has been brought out with a view to disseminate information on legal rights of the plantation workers under, the law. Kerala plantations additional tax act, 1960 kerala small p id. Be it enacted by the jammu and kashmir state legislature in the eleventh year of the republic. The cpim led ldf government in kerala today announced a slew of initiatives including abolition of plantation tax, moratorium on agriculture income tax and legislation to take over closed estates. A bill to amend the kerala land reforms act, 1963 for the above purposes is appended. According to the budget papers, the proposal is part of the package of measures to tackle the crisis in.
Jun 21, 2018 kerala has decided to scrap the plantation tax in view of the crisis in the sector. The central sales tax is levied under the central act and collected by the state government. Tamil nadu, a state in india, has an exclusive rent control act where the state government has the exclusive jurisdiction to legislate on the subject provisions. Plantation tax act, 1960 act 17 of 1960 the government of kerala, hereby make the following ru les. Xxxviii of 1960 received the assent of the sadaririyasat on 14 th october,1960 and published in government gazette dated 24 th october,1960. Whereas, it is expedient further to amend the kerala stamp act. Tamil nadu buildings lease and rent control act, 1960. The kerala plantations additional tax act 1960 1 complete.
1233 118 599 1094 240 44 976 608 633 20 436 1381 995 923 257 1173 56 1437 498 196 413 514 1395 115 1325 484 1310 992 754 7 1315 1078 665 626 224 681 724 88 787 554 657 1415