Subject(s): Municipal corporation -- Land and building -- Property Taxation : Gross annual rent, impact of rent control act, charge, land and building, transfer of ownership, bar of section 80 CPC -- Delegated legislation , tax and fee, legislative competence, civil court -- Profession tax, pension, levy of tax by different local bodies, other tax, advertisement tax, show tax, tax on animals, vassals and vehicles, entertainment tax -- Common provisions regarding tax, law of municipal taxation, Kerala municipal corporation act 30 of 1961