Vidhi Codex

Bare Act

The Kerala Plantation (Additional Tax) Act, 1960

Tax196030 sections

This law imposes an additional tax on land used for growing specific crops like coconut, arecanut, rubber, coffee, tea, cardamom, and pepper in the state of Kerala. It applies to anyone holding such plantations, including owners, tenants, and other legal holders. The tax is charged annually on the extent of land held and is in addition to the basic land tax already payable under the Land Tax Act. The government uses this revenue to fund plantation-related activities, ensuring that those who benefit from these valuable agricultural resources contribute an extra financial burden to the state.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Charge of plantation tax
  5. 4. Return relating to plantations
  6. 5. Determination of extent of plantation and the assessment of plantation tax
  7. 6. Provisional assessment
  8. 7. Cancellation of assessment in certain cases
  9. 8. Notice of demand
  10. 9. Appeal against assessment, etc.
  11. 10. Powers of revision of Board of Revenue
  12. 12. Power to take evidence on oath, etc.
  13. 13. Recovery of plantation tax
  14. 14. Mode and time of recovery
  15. 15. Refunds
  16. 16. Power to set off amount of refund against tax remaining payable
  17. 17. Limitation of claims for refund
  18. 18. False statements in declaration
  19. 19. Failure to furnish return or document
  20. 20. Power to call for information
  21. 22. Prosecutions
  22. 23. Cognizance of offences
  23. 24. Place of assessment
  24. 26. Power to grant extension of time for returns, etc
  25. 27. Power to make rules
  26. 28. Remission of plantation tax
  27. 30. Computation of period of limitation
  28. 31. Delegation of powers
  29. 32. Removal of difficulties
  30. I. |

PDF: pending for this language.