Section 26 in Kerala Plantations (Additional Tax) Act, 1960
26. Power to grant extension of time for returns, etc.
- The assessing authority may, in his direction, in the case of any person or class of persons, extend the date before which the return under sub-section (1) or sub-section (2) of section 4 has to be furnished or, on application by an assesses, allow him such extension or extensions of time as the authority thinks fit to furnish the return or comply with the terms of a notice under this Act.
