Section 27 in Kerala Plantations (Additional Tax) Act, 1960
27. Power to make rules.
(1)The Government may make rules for carrying out the purposes of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the procedure to be followed in determining. whether any land 1s a plantation;(b)the procedure for determining the extent of plantations held by a person ;(c)the procedure for revising the extent of plantations held by a person and provision for appeals from orders in such revision;(d)the form of returns under section 4 and the manner in which they should be verified ;(e)the form of the notice of demand mentioned in section 8,(f)the mode and manner of recovery of plantation tax;(g)the powers and duties of assessing authorities, appellate authorities and other officers under this Act, the relation of such authorities to each other and the conditions of service of such authorities ;(h)the form in which appeals under this Act shall be presented and the manner in which they shall be verified ,(i)the form of the notice of demand mentioned in subsection (3) of section 11 ;(j)the manner in which and the authority to whom applications for refund shall be made and the procedure to be followed in respect of such applications ; and(k)all other matters expressly required or allowed by this Act to be prescribed.(3)All rules made under this Act shall be laid for not less than fourteen days before the Legislative Assembly, as soon as possible after they are made, and shall be subject to such modifications, whether by way of repeal or amendment, as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.
