Vidhi Codex

Bare Act

The Kerala Plantations (Additional Tax) Act, 1960

Tax196035 sections

The Kerala Plantations (Additional Tax) Act, 1960 is a state-level law enacted to levy additional taxes on plantations operating in Kerala. It came into effect on April 1, 1960, and applies throughout the entire state. The Act establishes a comprehensive framework for determining tax liability on plantations by defining the rights of assesses, setting up the mechanism to appoint assessing and appellate authorities, and clarifying what constitutes tax payable under this Act. It regulates how plantation owners and operations in Kerala are taxed by government authorities and provides administrative procedures for tax assessment and dispute resolution. For an ordinary citizen, this means specific plantation owners and businesses engaged in plantation activities in Kerala are required by law to pay the additional taxes as calculated by the state assessing authority, with defined rights to appeal if they disagree with the assessment.

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

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