Section 83(1) in Kerala Town and Country Planning Act, 2016
(1)Subject to the provisions of this Act and the rules made thereunder, and with the previous sanction of the Government, a Development Authority Municipal Corporation. Municipal Council, Town Panchayat or Village Panchayat may by a notification published in the official Gazette, levy Development Charges,-(a)on the carrying out of any development of land or on any change of use of land or building for which permission is required under Chapter X:(b)on any development necessitating provision or augmentation of infrastructure or other public amenity, and(c)on the vacant land (the development charges being termed as 'Developed Vacant Land Cess'):Provided that no development charges shall be leviable on any land vested in or under the control or possession of the Central Government, the State Government. Development Authority or any Local Self Government Institution.
