Section 3 in Kerala Plantations (Additional Tax) Act, 1960
3. Charge of plantation tax.
(1)Subject to the other provisions contained in this Act, for every financial year commencing on and from the first day of April, 1960, there shall be charged in respect of the lands comprised in plantations held by a person on the corresponding valuation date an additional tax (hereinafter referred to as 'plantation tax') at the rates specified in Schedule I; and the person holding such plantations shall be liable to pay the plantation tax.(2)The plantation tax assessed under this Act shall be payable by the assessee for every financial year until the extent of plantations held by him is revised and the plantation tax is assessed on the basis of the revised extent under sub-section (3), and from the financial year immediately following the revision the plantation tax assessed on the basis- of such revision shall be payable.(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.(4)For purposes of the assessment of plantation tax paY· able by a person under this Act, the extent of plantations held by him shaH be determined in the manner specified in Schedule II.(5)The tax charged under this section shall be in addition to the basic tax payable in respect of those lands under the Land Tax Act, 1955.
