Section 13(10) in The Kerala Agricultural Income Tax Act, 1991
(10)Notwithstanding anything contained in the Kerala Plantation Tax Act, 1960 (Act 17 of 1960), any person who is permitted to pay tax in accordance with the provisions of this section shall be exempted from payment of plantation tax under the provisions of the said Act during the period of such permission.Explanation: - (1) In the case of landed properties cultivated with more than one crop, the extent for the purpose of this section, shall be determined on the basis of the principal crop planted and in case more than one crop occupies the position of the principal crop or where the principal crop cannot be easily determined the extent shall be determined on the basis of the crop having higher incidence of tax, as if that crop occupies the whole area.
