(1)Subject to the provisions of sub-section (2) of section 7, the basic tax charged and levied under section 5 shall be at the rate of one rupee in Panchayat areas, two rupees in Town Panchayats and Municipal Council areas and four rupees in Municipal Corporation areas, per Are per annum:Provided that, where the aggregate extent of land held by a land holder does not exceed twenty ares in a Panchayat area, six ares in a Town Panchayat or Municipal Council area and to ares in a Municipal Corporation area the basic tax charged and levied on such land shall be at the rate of fifty paise in the Panchayat area, one rupee in the Town Panchayat and Municipal Council area and two rupees in the Corporation area, per Are per annum.Provided that the rate of basic tax for every financial year commencing with the financial year 1983-84 shall, subject to the provisions of sub-section (2) and section 7, be twenty rupees per hectare per annum:Provided further that the preceding proviso shall not apply in respect of lands held by a landholder if the aggregate extent of land held by him in the State is less than one hectare.;(2)Notwithstanding anything contained in sub-section (1), where a landholder or other person liable to pay basic tax proves to the satisfaction of the prescribed authority that the gross income from any land was less than five times the basic tax on such land per acre per annum, the basic tax payable on such land shall be at a rate fixed by the prescribed authority calculated at one-firth of the gross income from such land:Provided that pending the fixation of the rate at which basic tax is payable on any land under this sub-section, the landholder shall be liable to pay basic tax on such land at the rate of specified in sub-section (1) as may be applicable to such land[***] and, on fixation of the rate of basic tax, the excess tax, if any, paid or collected, shall be refunded to the person entitled thereto:Provided further that the Government may, having regard to the potential productivity of any land used principally for growing-(a)coconut, arecanut, pepper, tea; coffee, rubber, cardamom or cashew; or(b)any other special crop, plant or tree that may be specified by the Government by notification in the Gazette, levy and collect basic tax at the rate of at the rate *** specified in sub-section (1) as may be applicable to such land, not withstanding the fact that such crops, plants or trees had not begun to yield or bear and that for the time being no income was made from that land or that the income made was less than five times the basic tax per are per annum on such land.Explanation 1. - For the purposes of this section 'gross income' with reference to any land shall mean the gross income actually made from the land or the gross income that could be made from the land with due diligence, whichever is higher.Explanation 2. - Lands comprised in the same survey or sub-division number and held by the same landholder shall be treated as a single unit for calculating the gross income for the purposes of this section.Explanation 3. - For the purposes of calculating the gross income in money from any land the cash value of the produce from the land shall be commuted into money at the average market rate of such produce for six years immediately preceding the commencement of this Act.(3)An application for fixation of the rate of basic tax under sub-section (2) shall be in the form specified by the Government by notification in the Gazette and shall be made to the prescribed authority within four months from the date of publication of such notification in the Gazette.[Provided that no application under this sub-section need be made by the landholder or any other person liable to pay the basic tax, in a case where a provisional notice of demand has been served on him under sub-section (2) of section 6A.;] [Substituted by Kerala Land Act 9 of 1972.](4)[ The prescribed authority shall, before passing orders on an application under sub-section (3), give notice to the landholder concerned and any other person liable to pay the basic tax to show cause against the rate or amount of basic tax proposed to be fixed in respect of the land and shall, as far as may be practicable, pass orders on the application within six months from the date of first appearance of the applicant.".] [Substituted by Kerala Land Act 9 of 1972.](5)The order of the prescribed authority, fixing the basic tax shall be communicated to the landholder concerned and any other person liable to pay the basic tax.
