200. Taxes cess etc, which may be levied by village panchayat.
(1)Every village panchayat may levy in its area a [property tax] [Substituted by Act 13 of 1999.] a profession tax, an advertisement tax and an entertainment tax.(2)Service tax shall be levied at the rate fixed by the village panchayat, subject to the minimum rate prescribed for sanitation, water supply, scavenging, street lighting and drainage wherever such services are provided by the Village Panchayat.(3)A duty shall also be levied in every village panchayat area on transfers of property in accordance with the provisions of section 206.(3A)[ A village panchayat may levy from land owner, a land conversion cess at such rates and in such manner as prescribed in respect of paddy fields, marshy lands, pond or wet land which he was holding and has been converted into garden land or land on which there is a building.Explanation. - Nothing in this section shall be deemed as affecting any of the provisions of Kerala Land Utilisation Order, 1967.(4)(i)A show tax shall be levied on all shows within the village panchayat area at the rates prescribed by Government in this behalf.Explanation. - the term 'show' includes any entertainment, exhibition performance, amusement, game, sport or race to which persons are admitted on payment of money.(ii)The tax leviable shall be payable by and recoverable from the owner of the premises if he receives rent for the show or if no rent is paid, the proprietor of the show including any person responsible for the management thereof.]
