കെട്ടിടനിര്‍മാണ പെര്‍മിറ്റ്‌, അപേക്ഷ ഫീസുകളില്‍ കുത്തനെയുള്ള വര്‍ധന ഇന്നലെ മുതല്‍ പ്രാബല്യത്തില്‍ വന്നതിനു പിന്നാലെ പഴയ അപേക്ഷകളില്‍ നിന്നും കൂടിയ ഫീസ്‌ ഈടാക്കാന്‍ നീക്കമെന്നു വ്യാപക പരാതി. നഗരസഭകളുടെയും കോര്‍പറേഷനുകളുടെയും പരിധിയില്‍ വരുന്ന കെട്ടിടനിര്‍മാണ പെര്‍മിറ്റ്‌ അപേക്ഷകള്‍ സ്വീകരിക്കുന്ന ഇന്റലിജന്റ്‌ ബില്‍ഡിങ്‌ പ്ലാന്‍ മാനേജട്മെ സിസ്റ്റം (ഐബിപിഎ എസ്‌) വെബ്സൈറ്റിനെ സംബന്ധിച്ചാണു പരാതികള്‍.
നേരത്തേ സമര്‍പ്പിച്ച അപേക്ഷകള്‍ വീണ്ടും സമര്‍പ്പിക്കാന്‍ ആവശ്യപ്പെടുകയാണെന്ന്‌ പ്ലാന്‍ സമര്‍പ്പിക്കുന്ന ലൈസന്‍സികളും എഫ്പാനല്‍ഡ്‌ എന്‍ജിനീയര്‍മാരും പരാതിപ്പെടുന്നു. ഇങ്ങനെ ചെയ്താല്‍ പുതിയ ഫീസ്‌ നിരക്ക്‌ നല്‍കേണ്ടി വരും. ഏതാനും ദിവസങ്ങളായി അപേക്ഷകള്‍ വെബ്സൈറ്റില്‍ സ്വീകരിക്കുന്നതിനും പ്രയാസമുണ്ട്‌. വെബ്സൈറ്റ്‌ അപ്ഡേറ്റ്‌ ചെയുകയാണെന്ന സന്ദേശംവെബ്സൈറ്റില്‍ എഴുതിക്കാണിക്കുന്നുണ്ട്‌. പുതുക്കിയ ഫീസ്‌ ഘടന ഉള്‍പ്പെടുത്തുന്നതിനു വേണ്ടിയാണ്‌ ഇതെന്നാണ്‌ അധികൃതര്‍ സൂചിപ്പിക്കുന്നത്‌.
അതേസമയം, കെട്ടിട നിര്‍മാണ പെർമിറ്റ്‌ ഫീസ്‌ പുതുക്കിയത്‌ സംബന്ധിച്ച്‌ സംഘടിതമായ ദുഷ്പ്രചാരണമാണു ചിലര്‍ നടത്തുന്നതെന്നും മറ്റു സംസ്ഥാനങ്ങളെ അപേക്ഷിച്ചു വളരെ കുറവാണ്‌ കേരളത്തിലെ നിരക്കുകളെന്നും വ്യക്തമാക്കി മന്ത്രി എം.ബി.രാജേഷ്‌ രംഗത്തെത്തി. 80 ചതുരശ്ര മിറ്റര്‍ (861.1 ചതുരശ്ര അടി) വരെയുള്ള നിര്‍മാണത്തിന്‌ ഫീസ്‌ വര്‍ധിപ്പിച്ചിട്ടില്ല എന്നും മ്രന്തി പറഞ്ഞു.
സംസ്ഥാനത്ത്‌ വലിയ വീടുകൾക്ക്‌ ഇനി കൂടുതൽ വസ്തു കെട്ടിടനികുതി ഈടാക്കാൻ തദ്ദേശ സ്ഥാപനങ്ങൾക്ക്‌ അവസരമൊരുക്കി അടിസ്ഥാന നികുതി നിരക്കുകൾ വർധിപ്പിച്ച്‌ സർക്കാർ വിജ്ഞാപനംഇറക്കി. ഏപ്രിൽ 1 മുതലാണു പ്രാബല്യം. നിരക്കുകൾ ഓരോ വർഷവും 5% വീതം വർധിക്കും, 12 വർഷത്തിനു ശേഷമാണ് വീടുകൾ ഉൾപ്പെടെ വിവിധ വിഭാഗം കെട്ടിടങ്ങളുടെ അടിസ്ഥാന നികുതി നിരക്കിലെ വർധന.
300 ചതുരശ്ര മീറ്റർ (3230 ചതുരശ്ര അടി) വരെ വിസ്തീർണമുളതും അതിൽ കുടുതലും എന്ന രീതിയിൽ വീടുകളെ 2 വിഭാഗങ്ങളായി തരംതിരിച്ചാണ്‌ പഞ്ചായത്ത്‌, നഗരസഭ, കോർപറേഷൻ എന്നിവയ്ക്കു വൃത്യസ്ത നിരക്കുകൾ നിശ്ചയിച്ചിട്ടുള്ളത്. എല്ലാത്തരം വീടുകളുടയും കുറഞ്ഞ അടിസ്ഥാന നികുതി നിരക്കുകൾ ഇരട്ടിയാക്കി വീടുകളെ വലിപ്പത്തിന്റെ അടിസ്ഥാനത്തിൽ രണ്ടായി തിരിക്കുന്നത് ആദ്യമായാണ്. പഞ്ചായത്തുകളിൽ വീടുകളുടെ അടിസ്ഥാനനികുതി നിരക്കുകളിലാണു കൂടുതൽ വർധന. നേരത്തേ, ചതുരശ്ര മീറ്ററിന്‌ കൂറഞ്ഞ നിരക്ക്‌ 3 രൂപയും കൂടിയ നിരക്ക്‌ 8 രൂപയുമായിരുന്നത്‌ യഥാക്രമം 6 രൂപയും 10 രൂപയുമായി. 300 ചതുരശ്ര മീറ്റർ വരെയാണ്‌ ഈ നിരക്ക്‌. ഇതിൽ കൂടുതൽ വിസ്തീർണമുള്ള വീടുകൾക്ക്‌ കുറഞ്ഞ നിരക്ക്‌ 8 രൂപയും കൂടിയത്‌ 12 രൂപയുമാണ്‌.
നഗരസഭകളിലെ നിരക്ക്‌:- 900 ചതുര്രശമീറ്റർ വരെ: 8 രൂപ-17 രൂപ 300 ചതൂര്രശ മിറ്ററിൽ കൂടുതൽ: 10 രൂപ- 19 രൂപ കോർപറേഷനുകളിലെ നിരക്ക്‌; 300 ചതൂരരശമീറ്റർ വരെ: 10 രൂപ- 22 രൂപ 300 ചതുര്രശ മീറ്ററിൽ കൂടുതൽ 12 രൂപ - 25 രൂപ.
പൂതിയ അടിസ്ഥാന നിരക്കുകൾ എപ്രിൽ ഒന്നിനു ശേഷം തദ്ദേശ സ്ഥാപനങ്ങൾ നമ്പർ നൽകുന്ന കെട്ടിടങ്ങൾക്കാണൂ ബാധകമെന്നാണു തദ്ദേശ മന്ത്രിയുടെ ഓഫിസിന്റെ വിശദീ കരണം. എന്നാൽ, വിജ്ഞാപനത്തിലെ വാചകങ്ങൾ ഇക്കാര്യത്തിൽ ആശയക്കുഴപ്പം ഉണ്ടാക്കുന്നതാണെന്ന്‌ ജനപ്രതിനിധികളും തദ്ദേശ സ്ഥാപന ഉദ്യോഗസ്ഥരും പറയുന്നു. 2023 മാർച്ച്‌ 31നോ അതിനു മുൻപോ നികൂതി നിശ്ചയിപ്ചിട്ടുള്ള കെട്ടിടങ്ങൾക്ക്‌ പഴയ നിരക്ക്‌ തന്നെയാകും ബാധകമാവുകുയെന്ന്‌ തദ്ദേശ വകുപ്പും അറിയിച്ചു അതിൽ മൂൻപു പ്രഖ്യാപിച്ച 5% വർധന കൂടി ബാധകമാകും. 2011 ലാണ്‌ ഒടുവിൽ വസ്തു നികുതിയുടെ അടിസ്ഥാന നിരകുകൾ സർക്കാർ പരിഷ്കരിച്ചത്‌. പഞ്ചായത്തുകളിൽ 2013 മുതലും നഗരസഭകളിലും കോർപറേ ഷനുകളിലും 2016 മുതലുമാണ്‌ ഇതു നടപ്പാക്കിയത്‌. ഓരോ 5വർഷം കൂടുമ്പോഴും വസ്തുനികൂതി 25% കൂട്ടി പരിഷ്കരിക്കുന്ന രീതി മാറ്റി വർഷത്തിൽ 5% വീതം വർധന വരുത്താൻ സർക്കാർ തീരുമാനിച്ചിരുന്നു. സർക്കാർ നിശ്ചയിച്ച കുറഞ്ഞതും കൂടിയതുമായ അടിസ്ഥാന നിരക്കുകൾക്കുള്ളിൽനിന്ന്‌ ഉചിതമായ നിരക്കുകൾ നിശ്ചയി ക്കാനുള്ള അധികാരം തദ്ദേശസ്ഥാപനങ്ങളിലെ ഭരണസമിതികൾക്കാണ്‌. സർക്കാർ നിരക്ക്‌ അടിസ്ഥാനമാക്കി വസ്തുനികുതി ചട്ടങ്ങൾ പ്രകാരം റോഡിന്റെ സാമീപ്യം, മാസ്റ്റർ പ്ലാൻ പ്രകാരം നിർദിഷ്ട സോൺ എന്നിങ്ങനെ പല ഘടകങ്ങൾ ആശ്രയിച്ചാകും നികുതി നിശ്ചയിക്കുക.
NEW DELHI: The Union Ministry of Urban Development has decided to examine the legality of implementing the 'one country, one license' system for real estate agents and brokers. This is based on the assessment that there is a need for amendment in the Real Estate Regulatory Authority (RERA) Act. The National Advisory Committee meeting held yesterday discussed the issue. Following this, Urban Development Ministry Secretary Manoj Joshi suggested seeking legal advice in this regard. Check the legality of requirement to apply license obtained from one state anywhere in India and unify license fee. The issue of licensing at the national level has been demanded by those working in the real estate sector for a long time. The National Association for Retailers states that there are about half a lakh people who have obtained a license but there are about 20 lakh people in the real estate sector without this.
By law, agents and brokers are only allowed to transact after being registered and licensed in each state. There is also a provision to publish the number registered with the Real Estate Regulatory Authority in all the advertisements and brochures of the real estate projects. There is a penalty for advertising or transacting without registration. Difficulty was raised for those dealing in real estate in more than one state to obtain a separate license in each state. Many states also require a large fee to obtain a license. The license fee ranges from 10,000 to 2.5 lakh rupees.
The notification introduces a series of restrictions that dramatically curtails the rights and liberties of OCIs in India.In a stunning development for Overseas Citizens of India, the Ministry of Home Affairs issued a notification on March 4 dramatically altering the compact between OCIs and the Indian state. This notification, which is issued under Section 7B of the Citizenship Act, 1955, supersedes three earlier notifications issued on April 11, 2005, January 5, 2007, and January 5, 2009, which laid down the rights of the OCIs. Apart from humiliating and illegally classifying OCIs as “foreign nationals”, the new notification introduces a series of new restrictions that dramatically curtails the rights and liberties of OCIs in India. These restrictions include a requirement for OCIs to secure a special permit to undertake “any research”, to undertake any “missionary” or “Tablighi” or “journalistic activities” or to visit any area in India notified as “protected”, “restricted” or “prohibited”.In addition, the notification now equates OCIs to “foreign nationals” in respect of “all other economic, financial and educational fields” for the purposes of the Foreign Exchange Management Act, 2003 although past circulars by the Reserve Bank of India under FEMA will hold ground. This reverses the position that has held for the last 16 years wherein OCIs were equated to Non-Resident Indians rather than “foreign nationals” for the purposes of their economic, financial and educational rights. OCIs can however continue to purchase land (other than agricultural land), pursue the profession of medicine, law, architecture and accountancy and seek parity with Indian citizens with regard to airfares and entry fee to monuments and parks. OCIs can also continue to seek enrolment in Indian educational institutions on par with NRIs but not for seats reserved exclusively for Indian citizens.
Most of these new restrictions have likely been inspired by the defeats suffered by the government in various cases filed by OCIs before the judiciary. Take for example, the new requirement for OCIs to apply for a special permit to undertake any missionary activities. This restriction has been introduced to undercut a judgment by Justice Vibhu Bakru of the Delhi High Court wherein he came down heavily on the Ministry of Home Affairs for cancelling the OCI card of an American-Indian doctor on the grounds that he was engaged in “evangelical and subversive activities” while offering free medical services to the needy and the poor in Bihar. In that judgment, Justice Bakru made it clear that there was no restriction preventing OCIs from engaging in religious activities.Similarly, the restrictions on OCIs competing for seats reserved for Indian citizens is meant to undercut a judgment of the Karnataka High Court by Justices BV Nagarathna and NS Sanjay Gowda declaring that OCI students will be treated as Indian citizens for the purposes of admission to professional courses. Lastly, the Ministry of Home Affair’s assertion that OCIs are foreign nationals and not Indian citizens is most likely inspired by ongoing litigation before the Delhi High Court wherein an OCI has sought a declaration from the court that OCIs enjoy fundamental rights just like Indian citizens. The requirement for OCIs to take a special permit to engage in journalistic activities has likely been motivated by right-wing ideologues like Subramaniam Swamy who has been targeting journalists like The Wire’s Siddharth Vardarajan because of their foreign citizenship. There are several other next generation OCIs who work as journalists in India and whose future will now be under a cloud if the Ministry of Home Affairs decides to deny them the required permit to continue working as journalists in India.
This notification by the Ministry of Home Affairs is not surprising. For some time now, the Ministry of Home Affairs has dedicated its efforts to reduce the concept of OCIs to a glorified long-term visa programme rather than implement it as a dual citizenship programme, as was the intent of Parliament when then Home Minister LK Advani piloted the Citizenship (Amendment) Act, 2003, through Parliament.The “Statement of Objects & Reasons” accompanying this Bill, which lays down the intent of the government at the time of introducing a bill in Parliament and which can legitimately be used by the judiciary to discern the legislative intent, stated the following:
“Subsequently, the High Level Committee on Indian Diaspora constituted by the Central Government, inter alia, recommended the amendment of this Act to provide for the grant of dual citizenship to persons of Indian origin belonging to certain specified countries. The Central Government has accordingly decided to make provisions for the grant of dual citizenship.” Advani in his introductory speech had clarified once again that the entire purpose of the Bill was to introduce dual citizenship for the Indian diaspora. It is therefore disingenuous for the Ministry of Home Affairs to now claim through a recent notification the claim that OCIs are foreign nationals. This argument is all the more absurd when viewed in light of the fact that the phrase OCI literally has the phrase “Indian citizen” in its title.Lastly, it bears noting that the entire concept of OCIs was brought through the Citizenship Act, 1955, which is a legislation specifically meant to regulate the concept of Indian citizenship. There are separate laws like the Foreigners Act, 1946 and the Foreign Exchange Management Act, 2003, which deal exclusively with foreigners and their rights in India. The fact that Parliament sought to locate OCIs in the Citizenship Act and not the Foreigners Act or FEMA is sufficient proof that Parliament wanted OCIs to be Indian citizens.
Rather than declaring OCIs as foreign nationals, the Ministry of Home Affairs should recognise OCIs as a new class of Indian citizens who enjoy a different set of rights from Indian citizens holding Indian passports. The rights to which OCIs are not entitled are mentioned in the Citizenship Act. This list includes the right to hold public office or voting – the idea being that OCIs are excluded entirely from the political sphere of citizenship. Unfortunately, Parliament delegated to the government of India via Section 7 B of the Citizenship Act, the power to decide the remaining rights of OCIs through notifications. While the legality of such delegation is suspect, there is also no doubt that no government can deprive any class of citizens of their fundamental rights. To argue against such a basic proposition by declaring an entire class of citizens as foreign nationals, as has been done by the Ministry of Home in this present case, is quite simple wrong in law. Parliament can lay down the criteria for citizenship but once it decides to bestow citizenship on any category of persons, not even Parliament can proceed to deprive that class of citizens of their fundamental rights. The very idea of fundamental rights in India is that every person is born with these rights and the Constitution merely recognises such rights.If the Home Ministry fails to withdraw its most recent notification, it may just be the end of India’s short-lived experiment with dual-citizenship. It will be difficult if not impossible for the Narendra Modi government to reclaim the trust of OCIs after this latest notification unless it acts swiftly. Prashant Reddy T is a lawyer and co-author of Create, Copy, Disrupt: India’s Intellectual Property Dilemmas.
വിദേശ പൗരത്വം എടുത്തിട്ടുള്ള ഇന്ത്യാക്കാർക്ക് ഇനി നാട്ടിലുള്ള സ്വത്തുക്കൾ ക്രയവിക്രയം ചെയ്യുവാനും പണയപ്പെടുത്തുവാനുമൊക്കെ ഇനിമുതൽ റിസർവ് ബാങ്കിന്റെ പ്രത്യേക അനുമതി ആവശ്യമായി വരും. ഫോറിൻ എക്സ്ചേഞ്ച് റെഗുലേഷൻ ആക്ട് (ഫെറ) 1973 ലെ സെക്ഷൻ 31 ഉയർത്തിപ്പിടിച്ചാണ് ജസ്റ്റിസ് എ എം ഖാൻവില്ക്കർ അദ്ധ്യക്ഷം വഹിച്ച സുപ്രീം കോടതി ബഞ്ചിന്റെ വിധി. ഇതനുസരിച്ച്, ഇന്ത്യൻ പൗരനല്ലാത്ത ഒരാൾക്ക് ഇന്ത്യയിലെ സ്വത്തുക്കൾ വിൽക്കുവാനോ പണയപ്പെടുത്തുവാനോ റിസർവ് ബാങ്കിന്റെ പ്രത്യേകാനുമതി ആവശ്യമാണ്.
ഇത്തരത്തിലുള്ള സ്വത്തുക്കൾ കൈമാറ്റം ചെയ്യുമ്പോൾ, റിസർവ് ബാങ്ക് അനുമതി നൽകുന്നതുവരെ കൈമാറ്റത്തിന് നിയമപരമായ സാധുത ലഭിക്കുകയില്ല എന്നും ജസ്റ്റിസ് ഇന്ദു മൽഹോത്ര, അജയ് രസ്തോഗി എന്നിവർ ഉൾപ്പെട്ട ബഞ്ച വ്യക്തമാക്കി. എന്നിരുന്നാലും, ഇതുവരെ നടന്ന ഇടപാടുകൾ വീണ്ടും പുനപരിശോധിക്കേണ്ടതില്ലെന്നും കോടതി വ്യക്തമാക്കി. ബെങ്കലൂരുവിലെ ഒരു സ്വത്തുകൈമാറ്റവുമായി ബന്ധപ്പെടുത്തി നടന്ന കേസിലാണ് ഈ സുപ്രധാന വിധി വന്നത്. 1977-ൽ ചാൾസ് റൈറ്റ് എന്നൊരു വിദേശിയുടെ വിധവ റിസർവ് ബാങ്ക് അനുമതി വാങ്ങാതെ സ്വത്ത് വിറ്റതുമായി ബന്ധപ്പെട്ട കേസായിരുന്നു അത്. അനുമതി വേണമെന്ന് ഉറപ്പിച്ചു പറയുമ്പോഴും പഴയ കാര്യങ്ങൾ കുത്തിപ്പൊക്കേണ്ടതില്ല എന്നതീരുമാനത്തിൽ ഈ സ്ഥലത്തിന്റെ ഇടപാട് നിയമവിധേയമാക്കുകയും ചെയ്തു.
നിരവധി മലയാളികളെ നേരിട്ട് ബാധിക്കുന്ന ഒരു കാര്യം തന്നെയാണിത്, പ്രത്യേകിച്ച് മദ്ധ്യ കേരളത്തിൽ. ഗൾഫ് മലയാളികൾക്ക് അവിടങ്ങളിലെ പൗരത്വമില്ലാത്തതിനാൽ എൻ ആർ ഐ സ്റ്റാറ്റസ് ആണ് ഉള്ളത്. എന്നാൽ, അമേരിക്ക, ബ്രിട്ടൻ തുടങ്ങിയ പാശ്ചാത്യ രാജ്യങ്ങളിൽ എത്തിച്ചേർന്നവർ, ഒരു നിശ്ചിത കാലാവധി തീരുമ്പോൾ അവിടത്തെ പൗരന്മാരായി മറുകയാണ് പതിവ്. ഓവർസീസ് സിറ്റിസൺസ് ഓഫ് ഇന്ത്യ എന്ന പ്രത്യേക സ്റ്റാറ്റസ് ആയിരുന്നു ഇവർക്ക് ഉണ്ടായിരുന്നത്.
ഇരട്ടപൗരത്വം എന്ന ആശയം ചർച്ചയിൽ നിൽക്കുന്ന സമയത്ത് ഒ സി ഐ കാർഡുള്ളവർക്ക് ഇന്ത്യൻ പൗരന്മാര്ക്കുള്ള എല്ലാ അവകാശങ്ങളും, വോട്ടവകാശം ഒഴികെ, നൽകിയിരുന്നു. ഇതനുസരിച്ച്, നാട്ടിൽ സ്ഥലം വാങ്ങിക്കൂട്ടിയിട്ടുള്ളവർനിരവധിയാണ്. ഇനി സ്വത്തുക്കളുടെ കാര്യത്തിൽ മുന്നോട്ട് പോവുക ഇവരെ സംബന്ധിച്ചിടത്തോളം പ്രയാസമേറിയ കാര്യമാകും, പ്രത്യേകിച്ച് റിസർവ് ബാങ്കിന്റെ അനുമതിയൊക്കെ വാങ്ങുക എന്ന കാര്യമുള്ളപ്പോൾ. . തീർച്ചയായും ഇത് കേരളത്തിലെ റിയൽ എസ്റ്റേറ്റ് മേഖലയിൽ ഒരു തിരിച്ചടിക്ക് കാരണമായേക്കാം.
Indians who have taken foreign citizenship will now need special permission from the Reserve Bank to buy and sell domestic property. The Supreme Court bench, headed by Justice AM Khanwilker, upheld Section 31 of the Foreign Exchange Regulation Act (FERA) 1973. Accordingly, a person who is not a citizen of India requires the special permission of the Reserve Bank to sell or mortgage assets in India.The bench, comprising Justices Indu Malhotra and Ajay Rastogi, said the transfer would not have legal validity until the Reserve Bank of India approves the transfer. However, the court ruled that the transactions so far should not be reconsidered. The landmark verdict came in a case involving a transfer of property in Bengaluru.
In 1977, the widow of a foreigner, Charles Wright, was charged with selling property without obtaining permission from the Reserve Bank. The transaction of this land was legalized on the decision that the old things should not be injected even though the permission was required.
During the debate on the concept of dual citizenship, OCI cardholders were given all the rights of Indian citizens, except the right to vote. Accordingly, there are a number of people who have bought land in the country. It will be difficult for them to move forward with their assets.Especially when it comes to buying the permission of the Reserve Bank. . Of course, this could lead to a setback in the real estate sector in Kerala. The ruling comes at a time when the government is enacting a new law that removes many of the rights of OCI card holders. Accordingly, if you have taken foreign citizenship, you must obtain the special permission of the Reserve Bank before making any transaction on domestic property. As long as it is not taken, transactions related to this property will have no legal validity. This is something that directly affects many Malayalees, especially in Central Kerala. Gulf Malayalees have NRI status as they do not have citizenship there. However, those who have arrived in Western countries, such as the United States and the United Kingdom, tend to forget their citizenship after a certain period of time. They had the special status of Overseas Citizens of India.
Any one who possess a building either for residential or business purpose should pay building tax to the local body like Panchayat, Municipality or Corporation in which the building is constructed. The tax for thatched/concrete/half timbered etc. vary. The tax for residential and business type also vary. Tax for floor with Red Oxide, Tiles, Marble etc also vary. Usually the taxes are before the month of March every year, failing which fine of 24% is charged. Buildings are taxed on the basics of area in sq.ft.building having from 3000 sq ft onwards will have to pay luxury tax yearly and the normal building tax in the local body.Building below 3000sqft in area have to pay one time tax in the Village Office and the normal tax in the local body yearly....
1) What is luxury tax?
Ans : Luxury tax is an additional tax collected from residential building above 3000 sq.ft.
2) Does luxury tax applicable for commercial building?
Ans : No. Luxury tax is applicable for residential l building only Luxury tax is applicable for residential buildings above 3000 sq.ft. Luxury tax contributors should also play onetime tax.
The State government has revised the luxury tax rate for residential buildings. The new rates are as follows:
3,000 to 5,000 sq ft RS 5,000;
5,001 to 7,500 sq ft RS 6,000;
7,501 to 10,000 sq ft RS 8,000;
above 10,000 sq ft RS 10,000.
One Time Tax calculations
For below 100 sq.mtr, there is no one time tax.
For commercial building below 50 sq.mtr there is no one time tax.
(A) Residentil Building
| Residential Building | Panchayath | Muncipality | Corporation |
| 100 - 150 sq.mtr | 1950 | 3500 | 5200 |
| 150 - 200 sq.mtr | 3900 | 7000 | 10500 |
| 200 - 250 sq.mtr | 7800 | 14000 | 21000 |
| Above 250 sq.mtr for each additional 10 sq.mtr | 1560 | 3100 | 3900 |
(B) Commercial Building
| Commercial Building | Panchayath | Muncipality | Corporation |
| 50 - 75 sq.mtr | 1950 | 3900 | 7800 |
| 75 - 100 sq.mtr | 2950 | 5800 | 11700 |
| 100 - 150 sq.mtr | 5850 | 11700 | 23400 |
| 150 - 200 sq.mtr sq.mtr | 11700 | 23400 | 46800 |
| 200 - 250 sq.mtr sq.mtr | 23400 | 46800 | 70200 |
| Above 250 sq.mtr for each additional 10 sq.mtr | 2340 | 4600 | 5800 |
Declaration of the agricultural land of Kerala into five agro-ecological zones, making the soil and land bedding the main criteria. The Land Reform Amendment for Land and Cultivation of Thottamkal is also required by the Department of Agriculture to achieve the objectives of this Division. The action is based on a comprehensive study conducted by the Department of Agriculture with the help of the Kerala Agricultural University Planning Board.The new reform is a critical step in agricultural planning in light of the two floods and changes in soil and nature, and the impact of constant climate change.The biological properties of the soil, the structure of the land, the natural, climate and microbial elements of each region are scientifically analyzed and processed.The five zones are the coastal belt, the inland region, the lowland region, the hilly region and the Palakkad plain. Under this, 23 agro-ecological units were established. The goal is to make the ideal price a reality.A list of cultivable and unsuitable crops was prepared for each sector and unit. It is not forbidden to cultivate any crop in any region. But agriculture is a priority in this area. Awareness for staff has been started. Minister V.S. Sunil Kumar told Manorama that there was a tremendous change in the cultivation of the land under proper cultivation and management practices.The agriculture department had planned to reorganize the unit on the basis of division, but the controversy was called off due to controversy. The Planning Board of the University of Agriculture has also pointed out that the future of farmers in Kerala will be better if they sing to the scientific farming community under the global changes in agriculture.Experts suggest that the cultivation of fruit and vegetable crops as intercrops in the plantations should be allowed to cv transform the state into a changing system of farming. If the Left Front gets political approval, the government is planning to amend the law as an ordinance.
Heiger body meeting decided to settle 2.21 lac applications related to land data bank corrections received within 3 months.Also decided to prepare and publish data bank under new 159 agricultre housing within 2 months time.Meeting also decided to grand 3 months time to settle applicatons even though the time frame set is for 2 months after checking by local bodies satlite pictures should be taken only for the doubtful places .
25.08.2017 : 3 month date extended for the Kerala conversation of Paddy land and wetland
Kerala govt fixed a land value tariff rate each and every where in Kerala especially for registration process in order to increase the revenue which is implemented on October 2007 again Kerala govt revised the fair value rate on October 2014 as 50% extra .the rate will get from the govt website .in April 2018 govt again revised the tariff rate as 10% additional .which is not reflected in present website
How to save tax on Capital Gains on Sale of Agricultural Land: Jun 06, 2018
In some cases, when you sell Agricultural Land – it may be entirely exempt from income tax or it may not be taxed under the head Capital Gains –
Agricultural land in Rural Area in India is not considered a capital asset. Therefore any gains from its sale are not taxable under the head Capital Gains. For details on what defines an agricultural land in a rural area, see details of capital assets here.
Do you hold agricultural land as stock-in-trade? If you are into buying and selling land regularly or in the course of your business, in such a case, any gains from its sale are taxable under the head Business & Profession.
Under Section 10(37) of the Income Tax Act, Capital Gains on compensation received on compulsory acquisition of urban agricultural land is exempt from tax.
When you have sold an agricultural land which does not meet any of the above exemption criteria, here are the 1. Conditions you need to meet Under Section 54B for claiming exemption from Capital Gains The exemption is available to an Individual or a HUF.
The land which is being sold must have been used for agricultural purposes by the individual or his parents or by the HUF for a period of 2 years immediately before the date of transfer.
Another land for the agricultural purpose should be purchased within a period of 2 years from the date of transfer of this land. The new agricultural land which is purchased to claim capital gains exemption should not be sold within a period of 3 years from the date of its purchase.
In case you are not able to purchase agricultural land before the date of furnishing of your Income Tax Return – the amount of capital gains must be deposited before the date of filing of return in the deposit account in any branch (except rural branch) of a public sector bank or IDBI Bank according to the Capital Gains Account Scheme, 1988. The exemption can be claimed for the amount which is deposited.
If the amount which was deposited as per Capital Gains Account Scheme was not used for the purchase of agricultural land – it shall be treated as the capital gain of the year in which the period of 2 years from the date of sale of land expires. Of course, in this case, you can withdraw these amounts for any use you may want. 2. Amount of Exemption
If the cost of the new agricultural land purchased is more than the number of capital gains, entire capital gains are exempt. If the cost of the new agricultural land purchased is less than the number of capital gains, Capital Gains less cost of the new agricultural land = capital gains chargeable to tax
Registration and Stamp Duty:Kerala Budget Speech 2018-19
The current stamp duty rate for gift, partition, settlement and release deed is Rs.1000/-. These rates will be revised and these documents will be charged a stamp duty of minimum Rs.1000/- or 0.25% of sale value, which ever is higher.
The fee for obtaining certified copy of documents from Sub Registrar Offices (SROs) will be increased to Rs.5 per page in case of documents of more than 10 pages. For documents of 10 pages or below, the existing rate will continue
Stamp duty of agreements executed for public works or service level agreements will be levied at 0.1 percent of the total contract value subject to a maximum of Rs.1 lakh.
The valuation rules as per Income Tax Act will be enacted for valuation of all buildings other than flats or apartments.
The existing fair value of land in Kerala will be increased by 10 percent.
The existing stamp duty on Power of Attorney for transfer of immovable property between family members will be increased from Rs.300/- to Rs.600/-
Documents relating to surrender of leases before the lease period will be levied a stamp duty of Rs.1000/-. All fees and charges on services related to property transactions in Kerala will be increased by 5%.
Why a re-survey was necessitated
In Cochin and Malabar areas, the mutation (Pokkuvaravu/Jamathiry/Transfer of Registry) was effected in the revenue records only after surveying the new sub-division. This work fell in arrears after the independence. The village officers whose primary responsibility was the maintenance of land records were deployed for poverty alleviation schemes and hence the land records maintenance was neglected to a great extent. In the Travancore area, the transfer of registry was up-to-date to a great extent. But corresponding changes were not effected in the maps.
Further in the state, various legislation towards agrarian reforms was introduced after independence. Due to the above legislations, the tenants and sharecroppers became absolute owners of the land. When these reforms were introduced on a war-footing basis, the corresponding changes were not effected in the survey records. Hence, a total re-survey of the state was required Government ordered the re-survey of the state in following Government orders.G.O.Ms.295/66/RD REVENUE (E) DEPARTMENT Dated, Trivandrum,25th May 1966
LEGAL NOTICES IN THE RE-SURVEY
The individual notices under section 6 & 9 of the Survey & Boundaries Act were dispensed with as per the following amendment of the Survey & Boundaries Act. No. 11611/ Leg/ A1/ 86 Law (Legislation-A) Department. Now, according to Survey & Boundaries Act, there is no individual notice is required prior to the re-survey or prior to the finalisation.
DEMARCATION
Each taluk is divided into main circuits with an approximate area of 150 kms. And each main circuit is connected with the G.T Stations established by Survey of India so as to provide geographical co-ordinates to all survey points. According to present system of survey, each taluk is divided into blocks of approximately 1000 hectares. Then each block is divided into Khandom with area of 25 to 40 hectares. Each Khandom is sub-divided into Survey numbers of approximately 4 hectares in dry land and 2 hectares in wet land.
SURVEY OF BLOCK AND KHANDOM
The block and Khandom boundaries are surveyed by traverse methods.
SURVEY OF HOLDINGS
Normally survey fields are formed by clubbing 10 to 20 holdings and with an approximate area of 2 hectares in wet land and 4 hectares in dry land. The boundaries are demarcated generally according to the physical possession as seen of ground except where they are the valid documents to prove that it has to be demarcated otherwise. But Government lands are demarcated as per the previous records so as to detect all subsequent encroachments.
SURVEY OF PORAMBOKE
The Government lands even if they are under unauthorized occupation, are surveyed and recorded as Poramboke.
NALATHU PORAMBOKE
Certain private lands, which are now being used by public for the following purposes, are surveyed as Nalathu Poramboke.
1. Roads, Streets
2. Thodu, Streams.
The propriety rights of these Nalathu Poramboke shall continued to be vested with the respective landowners. The roads, streets etc. are surveyed as subdivision in the sketches only if it has got more than 2 meters width. The other roads, streets etc. are shown as topodetails in the respective sub division. No tax is collected in respect of Nalathu porambokes.
VARIATION IN AREA FROM THE PREVIOUS SETTLEMENT
In many cases there is variation in extent in the re-survey records from the previous survey and settlement records. After the finalisation and implementation of the re-survey records, Basic Tax is collected according to the area in the re-survey records and no separate pattas are required in cases of excess areas. For registration of title deeds and all other transactions, Re-survey No., subdivision number and extent should be followed.
SUPPLY OF RECORDS
The not final records are issued to the landholders on payment of RS. 50/- per sketch from the Office of the Assistant Director of Survey & Land Records concerned. The landowners can obtain the above sketches and satisfy themselves that the boundaries are properly determined. The copies of the details of land owners recorded during re-survey in the form of field register are also available in the re-survey Office on the payment of cost of RS. 25
As per Government Order G.O(P) No.34/2017/RD dated 30/05/2017 the Government have modified the Paddyland and Wetland Conservation Rules 2008.
Online Submission of Kerala Municipality Building Permits.
Now People can submit their Online Application for the building permits in Kerala Municipalities.If You are not registered then Register for an account by entering your Full Name, E-mail ID, Phone Number, Mobile Number and Enter the code shown on the website then hit the Register Now button.After completing the successful registration, you will receive the password to your registered Email and verification code on Your phone. Now You can enter into the application by entering in your registered Email and verification code on Your phone. Then the screen displays, you can see an option for changing the password. After changing your password, you can go to next step E-filing by login using your user name and password. Then choose the District, Type of Local Government and Local Government. Then you need to complete the application form (FAR, Coverage details will be set automatically).Next you need to enter the Building Designers and Building Architect who set the drawing.Then hit the Save Button.You will get a message successfully Saved’.You need to check the details before submitting the submit button.Then hit the submit button.After submitting application,it will reach the Local Body.You need to print out the Acknowledgement and submit along with the application.
For Online Application Details In Malayalam
Registration fee for family deeds lowered:THIRUVANANTHAPURAM:DECEMBER 16, 2016
The government has lowered the registration fee for gift, settlement, partition, and release deeds among family members. A government order issued on Wednesday said such transactions would attract a registration fee of one per cent, down from two per cent announced in the revised State budget in July this year. The lower rate would be applicable for transactions up to five acres and have retrospective effect from July 18.
Property Deal- Tax at source for Agricultural land
1-Cost Of Property (Land/Building)- Show the PAN number if the cost is five lakh and above in the record.
2.If the cost of property is 30 lakhs & above . Then as per rate 285-B-(A). The detail of sub Registrar dealing should be shown in the Annual information return to the income tax department.
3-If the cost is 50- lakhs or above (w.e.f June 2013)as per rule 194 I A the buyer should pay 1% tax in the name of tax payer in form no 260-B(Chelan cum statement duly fill and pay by online before 7 th of next month . If the tax payer does not pay such tax then he will pay an interest of 1.5 % per month and a late fee of Rs-200/- per day and as per rule 271-c he may penalized. Before 15 days (i.e.) (next month 22nd) the TDS certificate should be given in form no -16-B to the property owner , if the seller is a Non Resident then as per rule 195 , the Agricultural land should not pay any tax. But if it is in the corporation area, or municipal area & the selling price is more than 50-lacks the 1% tax should payable. In addition to this out side to municipal / corporation limit up to 8 km distance 1 % tax should be payable by the tax payer.
4-If the seller is a non- resident then as per rule seller 195 the tax should be paid from the source (The sealing of 50 lacks is not applicable in this care) Purchaser should pay the tax from the source @ 20% tax . If the land is selling after 3 years of purchasing then the tax is @ 30 %.
5-The seller should show the selling price and deposit the tax as per the above price and submit the return after deducting the tax at source if the tax is not applicable then the tax is payer may apply for refunded.
6-As per rule 194 I A TAN no is not applicable for depositing 1 % tax at source, but as par rule 195 TAN No is required while depositing the tax at source.
Capital Profit on Fair Price
As per rule 50 if the fair price shown in the deed is higher then the seller should pay the tax according to govt rules. But for a purchaser he should adjust the tax at source . If the land owner is an NRI, then the signatory is a power of attorney he should pay 1 % as per rule 194 I A at source. Instead of rule -195 when the land is a Govt property, then as per rule 194 LA the tax at source is @ 10% FLAT: Tax will be deducted at source For the purchasing of a Flat/Apartments then as per 194 I there should be a tax @ 1% (if the prices is 50 lakh or above) If the payment is under installment and the total amount is 50 lakhs or above then there should be 1 % tax on every installment .This rule 194 IA is valid from june 2013. This rule is effective only for those payment made after this date also.
Kerala Governemnt revised the stamp duty and registration fee for property documentation : Kerala Govt. reduced the stamp duty and land registration charge :- In Coporation , Municipality and Panchyath Area same rate of 6% of stamp duty and 2% for the Registation fees.. Earlier Government annouced a Thariff Rate , but resently that rate is revised to 50% as extra. - 10/5/215
Writing Willpathram Online Federal Bank Web Site Facility : 17/12/2014 Federal bank implemented the facility to write willpathram through “e-civil” online platform. Registering in the bank web site can record the details in e-civil platform that want to be included in willpathram and prepare the willpathram after inspection by the advocate. This facility is available only in Fderal Bank, Kerala. Land Hand Over between Family Members Ordinance in 16/12/2014 Revenue paper cost was 1 % or maximum 1000 rupees for the dealing of land between family members. This taxation ordinance increased now has been included in the fees bill.
Important instructions:
Land tax increased. In Panchayat one rupee for one cent till 20 cents and two rupees tax above 20 cents. In municipality two rupees for cent till six cents and four rupees above six cents. In corporation four rupees for cent till four cents and eight rupees for above.
50 % increased in reasonable cost of land. Appeal can be given to the collector, against the instructions of reasonable cost. Estate tax increased but no tax till two hectares. Continued hundred rupees for each hectare till four hectares. Three hundred rupees from four to eight hectares, four hundred rupees from eight to fifteen hectares, five hundred rupees from fifteen to twenty five hectares and 700 rupees for above twenty five hectares.
