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State of Kerala - Section

Section 208 in Kerala Panchayat Raj Act, 1994

208. Surcharge on [property tax] [Substituted by Act 13 of 1999.].

(1)A village panchayat may in the manner prescribed, levy either from the whole panchayat area or any specified portion thereof and for a specified time a surcharge not exceeding five per cent on the [property tax] [Substituted by Act 13 of 1999.] levied under section 203 to cover any unusual expenses incurred by it in respect of any plan, project or work:Provided that not more than two surcharges shall be imposed on such [property tax] [Substituted by Act 13 of 1999.] levied at a time.
(2)any surcharge levied under this section shall be demanded and collected in the same manner as if it where the [[property tax] [Substituted by Act 13 of 1999.] levied under section 203.