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The State of Kerala consist of 14 districts, 27 revenue divisions, and 78 taluks.A revenue division is positioned below the district and encompasses several taluks within its administrative purview.
In India states earn revenue through own taxes, central taxes, non-taxes and central grants. [1] For most states, own taxes form the largest part of the total state revenue. [1] Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty. [2]
This tax is used to finance the budget of local authorities. The property tax comprises three different taxes: the tax on built properties, the tax on unbuilt properties, and a tax on household waste removal. Property tax on built properties. This is the most common tax in France. It is detailed in Article 1380 of the General Tax Code.
India has abolished multiple taxes with passage of time and imposed new ones. A few of these taxes include inheritance tax, [5] interest tax, gift tax, wealth tax, etc. Wealth Tax Act, 1957 was repealed in the year 2015. [6] Direct Taxes in India were governed by two major legislations, Income Tax Act, 1961 and Wealth Tax Act, 1957.
As per the Kerala Municipal Act of 1994, the Government of Kerala transferred powers and functions to local self-governments in 1995, along with institutions, offices, and functionaries. Consequently, 18 functions are maintained by the Municipal Corporation: [ 10 ] [ 19 ]
The urban councils of Kerala date back to the 17th century when the Dutch Malabar established the municipality of Fort Kochi. In 1664, the municipality of Fort Kochi was established by Dutch Malabar , making it the first municipality in Indian subcontinent , which got dissolved when the Dutch authority got weaker in 18th century. [ 2 ]
The Indian state of Kerala is divided into 14 districts. Districts are the major administrative units of a state which are further sub-divided into revenue divisions and taluks. [1] Idukki district is the largest district in Kerala with a total land area of 4,61,223.14 hectares. [2]
The Kerala State Land Bank (KSLB) [1] is an initiative of the Government of Kerala, India providing professional and transparent governance of lands in the public domain. This project, which commenced during the 2008-09 plan period, has been exclusively funded by the State Planning Board.