Section 3(3) in Kerala Plantations (Additional Tax) Act, 1960
(3)The extent of plantations held by a person determined under section 5 shall ordinarily be revised at the end of live years, but the assessing authority may, either suo motu or on application by an assessee, revise the extent so determined, before the expiry of five years; and where such extent has been revised as aforesaid, the plantation tax payable thereon shall be assessed on the basis of the revised extent.
