(1)Subject to the provisions of this Act there shall be charged and levied a tax called "basic tax" on all lands, of whatever description and held under whatever tenure,-(i)situated in the area comprising the former State of Travancore-Cochin in for every financial year commencing on and from the 1 st day of April, 1956;(ii)situated in the Malabar area for the period commencing on and from the 1 st day of September; 1957, and ending on the 31 st day of March, 1958, and thereafter for every financial year commencing on and from the 1 st day of April, 1958.[********************************] [Proviso Ommited by Kerala Land Act 9 of 1972.][********************************] [Sections 1A, 1B, 1C and 1D Ommited by Kerala Land Act 9 of 1972.](2)The basic tax charged on any land shall be paid by the landholder of that land before such date as may be prescribed.[Provided that where-(i)the landholder in respect of any land is a person referred to in sub-clause (c) or sub-clause (d) of clause (3) of section 3;(ii)such land is in the possession of a tenant or other person not being the landholder; and(iii)the income obtained by the landholder from that land is less than the basic tax payable thereon, the excess of the basic tax over such income shall be paid by the tenant or other person in possession].(2A)Where the basic tax charged under this Act for any period before the 1 st day of April, 1998, is in arrears, the same shall be paid before such date as may be specified by the Government in that behalf.(3)The basic tax charged and levied under this Act shall be deemed to be public revenue due on land within the meaning of the Revenue Recovery Act for the time being in force and shall be recoverable under the provisions of that Act.
