Municipalities of Kerala

Municipalities are the urban local governments that deal with civic functions and local development functions in the municipal area. The 74th Constitutional amendment provided for a national framework for municipal governance in the country and Kerala is following that pattern since 1994. Consequent to this amendment, several changes have occurred in the functions, powers, and responsibilities of the municipalities and the states had to make necessary amendments to the legislation on the local governments in the respective states. Kerala Municipalities Act 1994,^[1] enacted as per the constitutional amendment, governs the pattern, functions and services of the municipalities in Kerala. The Kerala Municipalities Act of 1994, an integrated act for the municipalities and corporations in the state, laid out the constitution of the town panchayats, municipalities and municipal corporations. The state of Kerala has 60 municipalities and 5 municipal corporations.

The present form of urban local government owes its genesis to the British rule. Lord Ripon’s Resolution of 18 May 1882 on local self-government dealt with the constitution of local bodies, their functions, finances, and powers and laid the foundation of local self-government in modern India. Since then, the structure of municipal bodies has essentially remained the same, even though the urban areas multiplied. The 74th amendment^[2] to the Constitution of India resulted in increased roles for the municipalities in every state in India, where they have been perceived to be great contributors to the social and economic development of the country, as they are the level of government that is closest to the citizens.

Structure

The Kerala Municipality Act 1994 envisage creation of three kinds of urban local governments

• Town panchayats for transitional areas.
• Municipalities for less urbanised areas and
• Municipal corporations for more urbanised areas.

Kerala has not created any town panchayats so far.

Functions

The functions of the Municipalities are enlisted as schedule appended to Kerala Municipality Act. The functions can be divided into civic functions and development functions in areas of agriculture, industry, health, education etc.

the year of Kerala Municipality Act is 1994 and not 1884

Functionaries

Chairperson is the executive authority of the municipalities. Elected councillors and officers are the other functionaries. Two types of officers now exist - officers belonging to the municipality as full-time officers and officers transferred to the municipality from the state government.

Municipal finance

The resources of the urban local bodies^[3] are

• Tax and Rates
• Fees and Fines
• Non Tax revue
• Grand and Contribution

The taxes among them are:-

• Property tax
• Profession tax
• Entertainment tax
• Additional Entertainment tax
• Advertisement tax
• Show tax
• Timber tax
• Duty on transfer of properties (Surcharge duty)

Types of Taxes

• Property tax

This is the main stay of municipal revenue. It is levied under section 233 of the Kerala Municipality Act. 1994 on all building and appurtenant lands within the municipal limits except those exempted by or under the said Act or any other law. The property tax may comprise a tax for general purpose and a service tax viz., Water tax, drainage tax, lighting tax and Sanitary tax in Corporations and in Municipalities the tax may comprises a tax for General Purpose, lighting tax and sanitary tax and water tax. The rate of tax part from 10 to 25% of the annual value of a building in the case of municipalities and 15% to 25% in Corporations. The annual rental value of a building will be re-fixed once in 5 years and it is payable half yearly. The council is the authority to fix the rate of tax to be levied by each municipality. For online payment of property tax using credit/debit card or internet banking use http://tax.lsgkerala.gov.in

• Profession tax

As per section 245 of the Kerala Municipality Act 1994 the****are at***** to levy and collect profession tax from every person or company who transacts business exercised a professional; trade or calling or holds any appointment not less than 60 days in the aggregate in any half year and in respect of a specified amount of half yearly income

• Advertisement tax

This item of tax is levied from persons who erect, exhibit fix or retain upon or over any land, building, wall structure any advertisement or who display any advertisement in public view at any place private of public./ The urban local bodies are at liberty levy the tax not less than and not more than the rate specified by the Government

• Duty on transfer of property

This is levied under section 270 of the Kerala Municipality Act 1994 and the Kerala Municipalities (Duty on transfer of property) Rules 1962. It is levied in the form of a surcharge on the duty imposed by the Kerala Stamp Act. 1959, on every instrument relating to immovable property situated within the municipal limit at such rate as may be fixed by Government not exceeding 5%. The amount is being collected by the Registration Department and later on apportioned to and distributed to the urban local bodies quarterly by the Inspector General of Registration after deducting a collection charge as permitted by the rules referred to above.

• Entertainment tax

As per Local Authorities Entertainment Tax Act and Rules the Local Authorities can levy entertainment tax at a rate not less than 15% and not more than 30% on each price for admission to any entertainment. The tax is collected along with the price for admission itself. The major portion of the tax is collected from Cinema Theatres.

• Additional entertainment tax

As per section 2 (2) of the Kerala Additional Tax on entertainment and surcharge on show tax Act 1963 an additional tax on entertainment is collected at the rate of 60% of the entertainment tax Collection under this items is shown in annexure.

Municipalities in Kerala

Thiruvananthapuram District

1. Neyyattinkara
2. Nedumangad
3. Attingal
4. Varkala
5. Kazhakkoottam

Kollam District

1. Paravur
2. Karunagapally
3. Punalur
4. Kottarakkara

Pathanamthitta District

1. Adoor
2. Pathanamthitta
3. Tiruvalla
4. Pandalam

Alappuzha District

1. Alappuzha
2. Kayamkulam
3. Cherthala
4. Mavelikkara
5. Chengannur
6. Haripad

Kottayam District

1. Changanacherry
2. Kottayam
3. Vaikom
4. Palai
5. Ettumanoor
6. Erattupetta

Idukki District

1. Thodupuzha
2. Kattappana

Eranakulam District

1. Kothamangalam
2. Muvattupuzha
3. Perumbavoor
4. Maradu
5. Thripunithura
6. Thrikkakara
7. Kalamassery
8. Eloor
9. North Paravoor
10. Aluva
11. Angamaly
12. Piravom
13. Koothattukulam

Thrissur District

1. Chalakkudy
2. Irinjalakuda
3. Kodungallur
4. Kunnamkulam
5. Guruvayoor
6. Chavakkad
7. Wadakkancheri

Palakkad District

1. Chittur - Tattamangalam
2. Palakkad
3. Ottappalam
4. Shornur
5. Mannarkkad
6. Pattambi
7. Cherpulassery

Malappuaram District

1. Malappuram
2. Manjeri
3. Ponnani
4. Tirur
5. Perinthalmanna
6. Kottakkal
7. Nilambur
8. Kondotty
9. Valanchery
10. Parappanangadi
11. Tanur
12. Tirurangadi

Kozhikode District

1. Vadakara
2. Koyilandy
3. Elathur - Thalakkulathur
4. Beypore
5. Cheruvannur - Nallalam
6. Ramanattukara
7. Mukkam
8. Koduvally
9. Payyoli
10. Feroke

Wayanad District

1. Kalpetta
2. Mananthavadi
3. Sultan Bathery

Kannur District

1. Thalassery
2. Koothuparamba
3. Mattannur
4. Thaliparamba
5. Payyannur
6. Anthoor
7. Panoor
8. Iritty
9. Sreekandapuram

Kasaragod District

1. Nileshwaram
2. Kanhangad
3. Kasaragod

References

External links

1. Website of Municipalities in Kerala
2. Population of Municipalities in Kerala
3. Website on Decentralisation and Local Governance in Kerala
4. Website of Local Self Government Department in Kerala

See also

• Corporations, Municipalities and Taluks of Kerala
• Local Governance in Kerala
• Municipal Governance in India
• Non-Municipal Census Towns in Kerala