Section 4 in Kerala Plantations (Additional Tax) Act, 1960
4. Return relating to plantations.
(1)Every person who on the first day of September, 1960. holds five acres or more in extent of plantations in the aggregate shall furnish to the assessing authority so as to reach him before the thirty-first day on December, 1960, a return in the prescribed form and verified in the prescribed manner and containing such particulars as may be prescribed.(2)Every person who on the first day of April, 1961, or of any subsequent year, holds five acres or more in extent of plantations in the aggregate, the extent of plantations held by whom has not been determined under this Act, shall, before the first day of June of that year, furnish to the assessing authority a return as specified in sub-section (1).(3)In the case of any person who, in the opinion of the assessing authority holds such extent of plantations as to render such person liable to plantation tax for any financial year, the assessing authority may serve a notice in the prescribed form requiring such person to furnish within such period, not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified In the prescribed manner and containing such particulars as may be provided for in the notice.(4)If any person has not furnished a return within the time allowed by or under sub-section (1), sub-section (2) or sub-section (3) or, having furnished a return under any of those sub sections discovers and omission or wrong statement therein, he·may furnish a return or a revised return, as the case may be, at any time before the assessment is made.(5)The assessing authority may serve on any person who has made a return under sub-section (1) or sub-section (2) or upon whom a notice has been served under sub-section (3), a notice requiring him, on a date to be therein specified, to produce or cause to be produced, such documents as such authority may require.
