Section 68A in Kerala District Administration Act, 1979
68A. Levy of building-tax on direction by Government. -(1) The Government may by order published in the Gazette, direct any panchayat to levy the building tax, leviable under section 68 at such rate and with effect from such date (not being earlier than the first day of the half year Immediately following that in which the order is published), as may be specified in the order.
(2)When an order under sub-section (1) has been published, the provisions of this Act relating to tax shall apply as if the panchayat had On the date of publication of such order by resolution determined to levy the tax at the rate and with effect from the date specified in the order and as if no other resolution of the panchayat under section 68 determining the rate at which and the date from which the tax shall be levied had taken effect.(3)A Panchayat shall not after the at which the tax is levied in pursuance of an order under sub-section (1) or abolish such tax except With the previous sanction of the Government."
