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The economic foundation of a State becomes strong by effective mobilisation of resources . In Kerala, several enactments have been made in this direction. The Kerala Surcharge on Taxes Act,1957 provides for a surcharge on the agricultural income tax or sales tax as the case may be, payable by an assessee. The Kerala Plantation Tax Act,1960 had provisions for levying tax in respect of the lands comprised in a plantation in addition to the basic tax at the rate specified in the First Schedule to the Act. The Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963 was intended to levy an additional tax on entertainment which is subject to the levy of entertainment tax and a surcharge at the rate specified in the Act . By The Kerala Building Tax Act, 1975 provisions were made for collecting a non-recurring tax on buildings constructed and completed on or after April 1, 1973 the capital value of which exceeds the amount specified in the Act. The Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976 lay down provision for charging a levy on
accommodation charges.
By the Kerala Tolls Act,1976 , Government intended to levy a toll on bridges opened for traffic after January 1, 1976, the cost of construction of which is more than Rs. 15 lakhs. By The Kerala
Tolls (Amendment) Act, 1990, tax can be levied only on bridges, the cost of construction of which is Rs. 35 lakhs.
Other important legislations for
resource mobilisation are the Kerala Motor Vehicles
(Taxation of Passengers and Goods, Revival and Special Provisions ) Act,1983, The Kerala Electricity Surcharge (Levy and Collection) Act,1989, The Kerala Agricultural Income-tax Act, 1991 and The Kerala Tax on Entry of Motor Vehicles Into Local Areas Act, 1994.
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Resource Mobilisation