Section 4(1) in Kerala Plantations (Additional Tax) Act, 1960
(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.
