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[Cites 0, Cited by 1] [Section 233] [Entire Act]

State of Kerala - Subsection

Section 233(3) in Kerala Municipality Act, 1994

(3)Save as otherwise provided in this Act, these taxes shall be levied at such percentage of the annual value of buildings or lands which are occupied by or adjacent and appurtenant to buildings or both as may be fixed by the Council:Provided that the aggregate of the percentage so fixed shall not be less than [six percent] [Substituted 'eight per cent' by Act 14 of 1999, w.e.f. 24-3-1999.] and more than twenty per cent in the case of a Town Panchayat, [nine percent] [Substituted 'ten per cent' by Act 14 of 1999, w.e.f. 24-3-1999.] and twenty five per cent in the case of a Municipal Council and [twelve percent] [Substituted 'fifteen per cent' by Act 14 of 1999, w.e.f. 24-3-1999.] and twenty five per cent in case of Municipal Corporation of the annual value of all buildings, or lands, which are occupied by or adjacent and appurtenant to buildings or both and that the different components of tax shall not be less than the following minimum rates namely :
  Minimum rates
Town Panchayat Municipal Council Municipal Corporation
(i) Tax for general purposes [4%] [Substituted '5%' by Act 14 of 1999, w.e.f. 24-3-1999.] 5% [6%] [Substituted '7%' by Act 14 of 1999, w.e.f. 24-3-1999.]
(ii) Lighting tax [1%] [Substituted '2%' by Act 14 of 1999, w.e.f. 24-3-1999.] 2% 2%
(iii) Drainage tax   2%  
(iv) Water tax   1%  
(v) Sanitary tax 1% [2%] [Substituted '3%' by Act 14 of 1999, w.e.f. 24-3-1999.] [2%] [Substituted '3%' by Act 14 of 1999, w.e.f. 24-3-1999.]
Provided further that where water tax and drainage tax are levied, the Council shall declare what proportion of tax is levied in respect of water works and the remainder shall be deemed to be levied in respect of drainage works and the proportion so declared shall also be specified in the notification under section 232.