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State of Kerala - Section

Section 4 in Kerala Land Tax Act, 1961

4. The arrangement under the Act to be a general revenue settlement.

- Notwithstanding anything in any enactment grant, deed or other transaction the arrangement herein made for the levy of the basic tax shall be deemed inter alia to be a general revenue settlement of the State:Provided that-
(1)the pattom fixed by the Government, at the general revenue settlement of 1061 in respect of jenmom lands, shall be the pattom for all purposes of the Travancore Jenmi and Kudiyan Act of 1071;
(2)the registers of jenmikarams prepared in accordance with the jenmikaram settlement and the jenmikaram fixed thereunder shall remain in force for the purpose of the said Act;
(3)in the case of lands belonging to incorporated Devaswoms in the Cochin area the basic tax levied under this Act shall be in lieu of the land revenue assessment charged on such lands immediately before the commencement of this Act and the rent payable by the tenant in respect of such lands shall be reduced or enhanced to the same extent as the land revenue assessment thereon is reduced or enhanced by the levy of basic tax;
(4)in the case of lands belonging to unincorporated Devaswoms in the Cochin area the rent payable by the tenant shall be reduced or enhanced to the same extent as the land revenue assessment charged on such lands immediately before the commencement of this Act is reduced or enhanced by the levy of basic tax.Explanation. - In this section " Cochin area" means the area comprising-
(i)the portion of the State of Kerala which before the first day of July, 1949, formed the State of Cochin, less the enclaves absorbed in the Malabar district under the Provinces and State (Absorption of Enclaves) Order, 1950; and
(ii)the enclaves which formed part of the Malabar district absorbed in the State of Travancore-Cochin under the said Order.