Section 4(3) in Kerala Plantations (Additional Tax) Act, 1960
(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.
