Kerala State Library Council and affiliated libraries and its employees
According to the Kerala Public Libraries Act, 1989, 48. Library Cess - The State Library Council shall levy a library cess in the form of surcharge on the building tax levied under the Kerala Panchayats Act, 1960 or the property tax levied under the Kerala Municipalities Act 1960 or the Kerala Municipal Corporations Act, 1961 at the rate of five paise for the whole rupee in the building tax or property tax, as the case may be, so levied. The cess collected shall be paid to the State Library Council by the Panchayat, Municipal Council or the Municipal Corporation, as the case may be.
The Kerala Panchayat Raj Act 1994 (13 of 1994) does not specify anything about the library cess. The cess is levied on the basis of KPL Act 1989.
See the judgements on Sankaranarayanan vs Engandiyoor Grama Panchayath on 10 June, 2008 (CRP. No. 769 of 2004) and Kochi Refineries Limited vs State Of Kerala on 6 November, 2009 (OP. No. 7842 of 2002).
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