Election Remuneration in kerala in connection with General Election to Lok Sabha 2014

GO.(Rt) No.132/2014/Elec dt 24.03.2014

Government are pleased to accord sanction for the payment of remuneration to following categories of staff engaged for election duty to the general election to the General  Election to Lok Sabha 2014 at the following rates

1.       Trainers at rehearsal classes------------------------------------------------Rs 350/- per day or part thereof

2.       Staff appointed on counter duty on distribution----------------------Rs 350/- per day or part thereof

And reception days

3.       Staff appointed as facilitators during rehearsal classes-------------- Rs 350/- per day or part thereof

4.       Staff attending to duty of setting up of ballot units with ----------- Rs 350/- per day or part thereof

Ballot paper in EVM

The officers receiving honorarium for election duty will not be eligible to the above remuneration

GO.(Rt) 107/14/elec dt 15.03.2014

Remuneration of polling personnel for the General Election 2014

1.       Presiding Officer/Counting Supervisor---------------------------------------Rs 350/- per day

2.       Polling Officer/Counting Assistant--------------------------------------------Rs 250/- per day

3.       Group D staff-----------------------------------------------------------------------Rs 150/- per day

4.       Police/Mobile party, Home guard, Forest guard, NCC cadet,--------Remuneration from Police Dept

Ex Army, CPF (on Poll day, counting day)                                               Food packet or Rs 150 per day

Personnel appointed at Polling station, Counting centre are eligible for food packet or Rs 150 per day. The above rate are eligible to persons engaged in election process such as

A) Person attending day time election rehearsal class

b) Persons engaged for the reception of polling material

c) Persons engaged in polling station, Counting centre’s

GO(Rt) No.106/2014/Elec dt 15.03.2014

Following categories of designated Officers and teams engaged during the election

A)     District level expenditure observer

B)      Assistant expenditure observer

C)      Laison Officer of the observer

D)     Accounting team

E)      Video surveillance team

F)      Video viewing team

G)     Flying squad for expenditure monitoring

H)     Static Surveillance team/Video Surveillance team

I)        District control room

J)       Anti defacement squad

K)      MCC team

L)       Sect oral officer

M)   Sect oral Assistant

N)     Zonal Magistrate

O)     Expenditure Monitoring/Control Room/Call centre team

P)      Income Tax team of Income Tax Department

The above officers will be paid Rs 150/-per day as refreshment charges. The above officers will be in duty throughout the day. Govt also accorded sanction for the payment of remuneration as follows irrespective of the category or team they were engaged.

Group A-------------------------------Rs 7500/- lump sum

Group B -------------------------------Rs 6000/- lump sum

Group C--------------------------------Rs 4000/- lump sum

Group D--------------------------------Rs 3000/- lump sum

All staff including Drivers(excluding the employees engaged on contract basis) in the teams mentioned  above are eligible for remuneration.

Classification of state Government employees vide GO(MS) no dt 430/09(149)/Fin dt 6.10.2009 will be followed for deciding the Group of employees

{(Group A-Scale of pay 16650-23000 to 26600-33750(pay scale related to 2004)

Group B- Scale of pay 10790-18000 to 13610-20700(pay scale related to 2004)

GroupC- Scale of pay 4630-7000 to 9590-16650(pay scale related to 2004)

Group D- Scale of pay 4510-6230(pay scale related to 2004)}

GO (Rt) No.160/2014/Elec dt 4.4.2014

Coolie charges for the Polling booth arrangement during the general Election to Lok Sabha-2014 as shown below

1.       The Coolie charges of Booth arrangements--------------------------Rs 250/-

2.       The hire charges of electrical fittings and fitting charges---------Rs 150/-

(light arrangement for two days)

3.       The coolie charges for antidefacement&cleaning of premises---Rs100/-

4.       Charges for providing drinking water facility at booth--------------Rs100/-

5.       For providing ramp at the polling booth(only if required)---------Rs300

TAX RATES IN KERALA STATE REVENUE DEPARTMENT

TAX RATES IN KERALA STATE  REVENUE DEPARTMENT

Land Tax or Basic Tax

As per order number 5811/leg/A2/98 dated 29.07.98the rates of Land Tax revised as follows:-

Land owners having less than 20Ares of land

         Up to 20 Ares of land in Panchayath area                 -50 paise per Are

         Up to 0.6 Ares of land in Muncipality/Township     -Rs 1.00 per Are

         Up to 0.2 Are of land in Corporation area                 -Rs 2.00 per Are

         Above 0.2 Are of land in Corporation area               -Rs 4.00 per Are

Land owners having more than 20Ares of land

         20 Ares and above in Panchayath area                      -Rs 1.00 per Are

         Above 0.6 Ares in Muncipal/Township                    -Rs 2.00 per Are

         Above 0.2 Aree of land in Corporation Area            -Rs 4.00 per Are

    The above rates are w.e.f 1.4.98

The above rates of Land Tax revised w.e.f 1.4.2012 as per LRB3-11432/2012 dt 14.06.2012 of Land Revenue Commissioner are  as follows:-

Land owners having less than 20Ares of land

         Up to 20 Ares of land in Panchayath area                 -Rs 1.00 per Are

         Up to 0.6 Ares of land in Muncipality/Township     -Rs 2.00 per Are

         Up to 0.2 Are of land in Corporation area                 -Rs 4.00 per Are

         Above 0.2 Are of land in Corporation area               -Rs 8.00 per Are

Land owners having more than 20Ares of land

         20 Ares and above in Panchayath area                      -Rs 2.00 per Are

         Above 0.6 Ares in Muncipal/Township                    -Rs 4.00 per Are

         Above 0.2 Aree of land in Corporation Area            -Rs 8.00 per Are

BUILDING TAX

The rates of building tax(one time) prevailing in whole Kerala w.e.f.30.07.96 are as follows

Residential buildings:-

Plinth area	Panchayath area(Rs)	Spl Grade Panchayath/Muncipality(Rs)	Corporation area(Rs)
Up to 100 sq mts	Nil	Nil	Nil
100 to 150 sq mts	750	1350	2025
150 to 200 sq mts	1500	2700	4050
200 to 250 sq mts	3000	5400	8100
Above 250 sq mts	Rs 3000 +Rs600 for every additional  10 sq mts	Rs 5400 +Rs1200 for every additional  10 sq mts	Rs 8100 +Rs1500 for every additional  10 sq mts

Other buildings:-

Plinth area	Panchath are	Spl gradePanchayath/Muncipality	Corporation are
Upto 50 sq mts	Nil	Nil	Nil
50 to 75 sq mts	750	1500	3000
75 to 100 sq mts	1125	2250	4500
100 to 150 sq mts	2250	4500	9000
150 to 200 sq mts	4500	9000	18000
200 to 250 sq mts	9000	18000	27000
Above 250 sq mts	9000+Rs 900 for every additional 10 sq mts	18000+Rs 1800 for every additional 10 sq mts	27000+Rs 2700 for every additional 10 sq mts

In addition to the above Building Tax the buildings having 278.7Sq.M and above are laible for Luxury Tax assessment i.e Rs 2000/- per year payable in advance

PLANTATION TAX

As per government order in the year 1987 1)Coconut,2)Arecanut,3)Rubber,4)Coffee,5)Pepper,6)Cardamom,7)Tea has been classified as plantation crops and are liable to tax as per The Kerala Plantation Tax Act 1960.Out of these first five crops area are not determined with physical extent of crops. The extent (Plantation hectare) is calculated on the basis of the number of yielding trees.             

1)Coconut plantation-Plantation Hectare =Number of yielding trees  divided by 150

2)Arecanut plantation-Plantation Hecatare=Number of yielding trees divided by 1200

3)Rubber plantation-Plantation Hectare=Number of yielding trees divided by 400

4)Coffee plantation-Plantation Hectare=Number of yielding trees divided by 1200

5) Pepper plantation-Plantation Hectare=Number of yielding budss divided by 750

While calculating the Plantation hectare seems to be less than the physical extent then the physical extent only to be taken in to account

For Tea and Cardamom the Physical extent is taken for assessing tax

Rates of Taxe w.e.f 1.4.87 are as

Extent	Coconut/Arecanut	Other plantation
Up to 2 hectares	Nil	Nil
2 to 4 hectares	Nil	Rs 100 per hectare
4 to 8 hectares	Rs 150 per Hectares	Rs 150 per hectare
8 to15 hectares	Rs 200 per Hectares	Rs 200 per hectare
15 to 25 hectares	Rs 250 per Hectares	Rs 250 per hectare
Above 25Hectares	Rs 350 per Hectares l	Rs 350 per hectare

IRRIGATION TAX (WATER CESS)

From 1.7.74 the rates of tax are as follows

Major Irrigation Works (Irrigation scheme benefitted for more than 81 hectares (200Acres) are considered as Major irrigation Works)

1)Land registered as single crop where                                           Rs 62 per Hectare per year

as paddy can be cultivated two time

2) Land registered as single crop where                                          Rs 99 per Hectare per year

as paddy can be cultivated more than two

3) Land registered as Wet land (NanjaNilam)where                     Rs 62 per Hectare per year

as paddy can be cultivated two times

4) Land registered as Wet land (NanjaNilam) where                     Rs 99 per Hectare per year

as paddy can be cultivated more than

5)Nilam that can be cultivated with paddy once in                        Rs 37 per Hectare per year

a year by irrigation

6) Nilam that can be cultivated with paddy twice in                       Rs 62 per Hectare per year

a year by irrigation

7) Nilam that can be cultivated with paddy more than                   Rs 99 per Hectare per year

Two in a year by irrigation

8)All other Nilam land benefited by irrigation                                  Rs 62 per Hectare per year

The land benefitted by Lift Irrigation schemes are charged  50% more of above rates for each classification Whereas the land benefited with Minor irrigation are charged Rs 17 per Hecatare

Malayalam Era

Malayalam Era

To get Malayalam Era from a particular date and vice versa we may subtract or add the following

Days 16 months 07 and years 0824

Example to get Malayalam era for a date 1.1.2012 deduct 16.07.0824 will get 16.05.1187 or to get date from Malayalam era add 16.07.0824

Eg; 01.01.2012-16.07.0824=16.05.1187

Eg; 16.05.1187+16.07.0824=01.01.2012

Malayalam months                                 Corresponding months

1.       Chingam                                              August-September                                        

2.       Kanni                                                    September-October                                      

3.       Thulam                                                 October-November

4.       Vrischikam                                         November-December

5.       Dhanu                                                   December-January

6.       Makaram                                             January-February

7.       Kumbham                                           February-march

8.       Meenam                                             March-April

9.       Medam                                                                April-May

10.   Idavam                                                 May-June

11.   Mithunam                                          June-July

12.   Karkkadakam                                     July-August

Land Revenue Terminology in kerala

Personal Inam lands- Were those granted in consideration of individuals of families for service rendered to the crown in old times. These inam lands were assessed with a light Rajabhogam only. Inam lands Are not resumeble by the government. These are transferable and inheritable.

Service Inam lands-These lands were grant made to families or individuals for the performance of  certain service to be performed perpetually. Those lands are resumable if Pandara pattam- There were lands which were originally and exclusively owned by the Government.As time advanced these lands were enfranchised and pattas issued in the names of the tenants conferring for proprietary right on the tenants. These lands were at the last settlement assessed with full pattam

Pandara vaka otti:-These are also lands similar to pandarpattam lands with the exception that otti lands were not assessed to full pattom of the last settlement

Inam lands- These are two lands  (a) Personal Inam and (b) Service Inam. Both these lands comes under pandaravaka

and stipulated conditions of service is violated or ceased to the performed. Service Inam lands are also assessed to light rajabhogam. These lands are not transferable but are limitable so long as they perform the duty.

Reserved Forest-These lands are reserved as forest as defined in the Forest Act. The lands lies outside the cadastral survey limit.Reserve forest are under the control of Forest Department

Cadastral survey- Cadastral survey means scientific survey of lands conducted in pursuance of the settlement proclamation of 1061.

Unresrved lands- These are also lands lying outside the Cadastral survey limit. Though these are outside the  Cadastral survey such lands can at any time be open for cultivating purpose.These lands are not covered by the Forest Act

Reserve land-These lands are also located mostly outside the  Cadastral survey survey limit unlike the Unresrved lands , resrved lands are not open for cultivation for these lands are not intended to be preserved as Forests

Registered land-Lands registered in any person

Land holder-In relation to any land held by the cultivating tenent as defined  in the Kerala Land Reforms Act 1963.The registered holder for the time being of any land.

Unregistered –Lands are the exclusive property of Govt. ie poramboke , Tharisu, Thanathu Chitta, reserved forest, unreserved lands.

Kuthakapattam for definite period relate and includes.

1.       Lease of Govt.lands occupied between the years 1932 and 1945

2.        Leases of Govt.lands occupied of the 1945

3.       Lease of unoccupied Govt lands or trees standing there on or both.

The leases under (1) shall be granted to the occupant for a period of 12 years and the leases under read 3 shall only be public auction.

Beneficial enjoyment-Means the enjoyment of land for purpose like providing approach road to the assignee’s registered holdings and perfection of his water course, Standing crops and building.

Valuable improvements-Shall there improvements by cultivation tea, coffee, rubber, cardamom, arecanut, pepper or coconut or by way of construction of contour bunds or kayal bunds or by way of costruction of buildings

Small holder- means a small holder as defined in the KLR Act,1963

Value of Land-means the value of the land without improvements affected on the land

Arable Forest land –means forest lands transferred from the forest dept to the revenue dept under proper order of the govt for the purpose of the assignment.

Viruthy lands- Viruthy means –these are service grants to which are attached certain obligation in the shape of personal labour and supply of provisions. The lands were granted to families or individuals for the performance of certain services. The family to which viruthy land were granted cannot alienate the land. Small number of viruthies still exists. Velakali viruthi and certain other viruthies in connection with the festivals in Sree Padmanabhaswamy temple.

Karamozhivu lands-These lands are lands which were completely tax free.  The grants having lease made by old sovereign for personal service rendered to them. These lands are however completely different from the devaswom and Brahmaswom Thanathu lands which were also free from tax, so long as the land were not alienated by the Jenmies for money consideration. These lands are transferable.

Revenue Settlement-Means the fixing of the tax due to govt as approved principles and also determining the persons from whom such tax is due.

Thanathu chitta- These are the lands forming the sites of palace and temple.They were also assessed for public revenue or tax and pattas were at the last settlement issued in the name of Sree Pandaravaka kaimachvarkal. This means Govt. tax borne on the Thanathu chitta lands are not recoverable. The tax is remitted in the account years after years.

Poramboke land-These lands are the property of Govt. which are used for public or communicative purpose Road, lanes, river beds, tanks, lakes etc.Poramboke lands are lands to the under immediate use or communication purpose. Poramboke lands are invariably recorded as Poramboke in govt.records.

Tharisu- the term Tharisu as used in the settlement record denotes waste land at the disposal of govt and available for extension of cultivation constantly with the require ment of public or communal properties.

Classification register-This is a record showing the result of the settlement of 1061 prepared survey number war, this register is still kept as a public record.

Land register-This register showed the occupants and owners of each survey number according to the survey conducted.

Registration cases-This record was prepared setting forth as a result of enquiries relates to finding out as far as possible the real owners of the land as  whom  a patta had been issued.

Chitta-This was a register prepared patta number war to facilitate the issue of pattas. This register contained the particulars of taxable trees, then assessment, the patta holder etc. settlement pattas were prepared by grouping the survey numbers held by one pattadar in one village into one series and so on

Thandaper(Rent roll)This is the rent roll prepared by the settlement department on the basis of the chitta and handed over to the Revenue department for the collection of tax.This was a transitory register in the sense that changes often taken place in the name of pattadar and the sub divisions effected.The total of the tax according to all the thandapers in a village constitutes the Ayacut demand of that village.The thandaper register showing in its front page particulars about the name of the pattadar, the survey numbers, and tax due there on.The reverseside will show particulars of recoveries of tax effected.

Public revenue- Means the money due to the governmentt which represent the collective authority of the origin of administrators.

Sanchayam revenue- Including kuthakapattam and assessment imposed under the land conservancy act

Miscellaneous Revenue- 1. Process fee, fine 2.Market tolls 3. Land records maintenance act

Ayacut revenue- means the current land tax

Jamabandy-Means the annual inspection of the village and taluk offices of revenue records to find out   the leakage of revenue, whether the revenue due has been properly realized and also to see whether accounts and registers have been properly maintained. One of the main functions of the Jamabandy at present is the fixing of the demand. The work of Jamabandy is apportioned between the District Collector and revenue Divisional officers are generally entrusted with the jamabandy of not less than two taluk in a year. The Jamabandy of the other taluk is conducted by the District Collector himself. He Jamabandy is conducted in the months of Chingham and Kanni every year. The programme of Jamabandy officer should given wide publicity and publishes in the gazette. So that the ryots may know the date on which their villages are taken up for settlement and bring their grievances to the notice of the Jamabandy officer and get immediate relief. The jamabandy officer is supplied with a printed Jamabandu Check memorandum. The jamabandy officer should forward a narrative report in form no 3 to the Land Revenue commission. The Village Officer should furnish replies to the question raised by the jamabandy Officer in the check memorandum and return the memorandum to the tahsildars. The tahsildar should srutinise the replies of the village Officer and forwards the check memorandum to the District Collectors and Revenue Divisional Officer

Kist-Kist means the installment of land revenue payment on a certain date

Kist bandi- Means the month in which Kist is to be collected

Land Holder- defined in the act means the registered holder of the land.

Registered Holder- Means a person in whose name patta has been duly issued by the Government

Solatium- in land acquisition cases-where in the owner of has been by the acquisition supposing all the property of ryots  is acquired and costly  buildings in the lands have to be demolished and amount over and above  the compensation amount is also given along with the compensation money. This amount is called  solatium .Solatium can never exceed 15% of the compensation amount

Oodukoor lands-By oodukoor is means the system of holding lands jointly by several persons in most cases the lands are not divided by measure and lands not are they divisible  owing to the peculiar characters of enjoyment. What is done in respect of these lands is to take the yield and divide it in the propositions of the above shares due to each pattadar such lands are found in southern Travancore and in a very small scale of the northern taluk also.

Escheats- Where a person dies intestate and without leaving legal heirs ,all his property will be escheats and shall belong to the government

Kudikidappu- Means the land and the homestead or the hut so permitted to be eructed or occupied together with the easement attached thereof

Kudiyirippu- Means  a holding or part of holding consisting of the site of any residential building, the site or sites of other building there to such lands as necessary for the convenient enjoyment of such residential buildings and easements attached thereto ,but does not include a kudikidappu

Remission and writeoff of the land revenue- Remission means ordering temporary deduction of revenue in the assessment and related to current revenue. Write off will affect both the assessment and arrears while remission affect only the money portion

Nanjamel punja- Means the cultivation of crops other than paddy in fields intended for paddy cultivation.Such change of cultivation may some time be necessitated due to conditions of shortage of irrigation water from the Kodayar project or due to conditions of drought. In regard to the lands of the above category, half the assessment is remitted in case the dry cultivation of the land is successful.If the dry cultivation is also fails completely the entire assessment of ttax will be remissioned.

Pokkuvaravu- Means transfer of registry or recording of changes in the name of land holders for the purpose of collection of revenue. Pokkuvaravu is also called mutation of names in revenue accounts