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[Cites 0, Cited by 6] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(1) in The Kerala Agricultural Income Tax Act, 1991

(1)Notwithstanding, anything contained in this Act, any person who holds landed property within the State extending to not more than five hundred hectares and deriving agricultural income may apply to the Agricultural Income Tax Officer for permission to compound the agricultural income tax payable by him and to pay in lieu thereof a lump sum at the rates specified in the Table herein under on the planted area: -
Name of Crops First five Hectares On the next three Hectares Rate per Hectare On the next 5 Hectares (above 8 Hectares notexceeding 13 Hectares) Rate per Hectare On the next 5 Hectares (above 13 Hectares notexceeding 18 Hectares) Rate per Hectare On the remaining extent (Upto 500 HectaresRate per Hectare
(1) (2) (3) (4) (5) (6)
Cardamom 'C' Zone, Cashew, Clove, Cinchona,Nutmeg, Cinnamon and all other crops not specifically included inthis Table (other than Tea & Coffee) Nil 300 450 800 1400
Pepper " 400 600 1000 1750
Coconut, Rubber, Cocoa " 500 1000 1700 2500
Cardamom 'B' Zone " 550 1000 2000 2800
Cardamom 'A' Zone " 750 1200 2700 3500
Arecanut " 750 1200 2700 3500
Tea " 350 500 900 1500
Coffee " 700 1000 1800 3000
Explanation. - (i) Cardamom 'A' Zone means Village of Kattapana Anavilasam, Anakkara, Ayyappancoil, Chakkupallom, and Vandanmedu of Udumbanchola Taluk, Villages of Elappara, Vagamon, Upputhara, Peerumade, Mlappara, Periyar, Manjumala, Kumili of Peermade Taluk and Nelliampathi Village of Chittur Taluk where cardamom is grown;
(ii)Cardamom 'B' Zone means the areas in the Villages of Santhanpara, Rajakkad, Bison Valley, Upputhode, Kalkoonthal, Parathode and Kanithippara of Udumbanchola Taluk and Mananthody, Sultan Bathery and Vythiri Taluks where cardamom is grown;
(iii)Cardamom 'C' Zone means the areas other than the areas in 'A' Zone and 'B' Zone where cardamom is grown.
Provided that no tax under this section shall be payable on any landed property exclusively cultivated with the crops mentioned in clause (b) of sub-section (1) of section 4 and such Property shall not be taken into account for the purpose of this section:Provided also that when the tax payable under this section exceeds eighty-five per cent of the agricultural income derived during the previous year, the tax payable shall be limited to eighty five per cent of the agricultural income derived during that previous year:Provided also that no tax shall be payable on the replanted area till the plants in this area start yielding.