THE KERALA MUNICIPALITY ACT, 1994* - nrcddp

elating to the levy of tax on timber.278. Collection of tax on timber.— The Secretary may, with the sanction of the Council,farm out the collection of tax under section 277 for a period not exceeding one year.279. Levy of tax on direction by Government.— (1) Notwithstanding anythingcontained in this Act the Government may, by order published in the Gazette-(1) direct a Municipality to levy either retrospectively or prospectively the property taxor any class of property tax, or any other tax leviable under this Act or any other law, at suchrate and with effect from such date, as may be specified in the order; and(ii) authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and feesin accordance with such procedure and subject to such limits as may be specified in the order.(2) When an order under sub-section(l) has been published, the provisions of this Actrelating to tax shall apply as if the Council had on the date of publication of such order byresolution determined to levy the tax at the rate and with effect from the date specified in theorder and as if no other resolution of the Council under section 231 determining the rate atwhich and the date from which such tax shall be levied had taken effect.(3) The Council shall not alter the rate at which the tax or any class of such tax is leviedin persuance of an order under sub-section (1J or abolish such tax except with the previoussanction of the Government.280. Assignment of tax by Government.— The Government may, by order publishedin the Gazette, assign to a Municipality such taxes, duties, tolls and fees levied by the Governmentfor such purposes and subject to such conditions and limits as may be specified in the order.GENERAL PROVISIONS REGARDING TAXATION AND FINANCE281. Exemption.— (1) Nothing contained in this Chapter shall be construed to make theGovernment liable to pay any profession tax in respect of any commercial, industrial or other likeundertakings which are owned or managed by or on behalf of the Government.(2) The Government, or with the sanction of the Government the Municipality may exemptany person or class of persons wholly or in part from the payment of any tax . But nothing in thissection shall be deemed to authorise the exemption of any person solely on the ground that he is aCouncillor.282. Power to assess in case of escape from assessment.— Notwithstandinganything to the contrary contained in this Act or the rules made thereunder, where for anyreason a person liable to pay any tax or fees leviable under this Chapter has escaped assessmentin any half- year, the Secretary may at any time within four years from the date on which suchperson should have been assessed, serve on him a notice asseessing to the tax or fee due anddemanding payment thereof within fifteen days from the date of such service and thereupon theprovisions of this Act and the rules made thereunder shall, so far as may be, apply as if theassessment was made in the half-year to which the tax or fee relates.63 [283. Municipal Fund— (1) All moneys received by a Municipality under this Act or the rulesmade there under or any other law for the time being in force, shall constitute a fund which shall becalled the Municipal Fund and shall be utilised and disposed of subject to the provisions of this Act orany other laws.(2) The items of income to be credited to the Municipal Fund consist of the following,namely:—63. Section 283 Substitued by Act 14 of 1999.