Section 4(2) in Kerala Plantations (Additional Tax) Act, 1960
(2)Every person who on the first day of April, 1961, or of any subsequent year, holds five acres or more in extent of plantations in the aggregate, the extent of plantations held by whom has not been determined under this Act, shall, before the first day of June of that year, furnish to the assessing authority a return as specified in sub-section (1).
