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[Cites 0, Cited by 0] [Section 6(2)] [Section 6] [Entire Act]

State of Kerala - Subsection

Section 6(2)(b) in Kerala Land Tax Act, 1961

(b)any other special crop, plant or tree that may be specified by the Government by notification in the Gazette, levy and collect basic tax at the rate of at the rate *** specified in sub-section (1) as may be applicable to such land, not withstanding the fact that such crops, plants or trees had not begun to yield or bear and that for the time being no income was made from that land or that the income made was less than five times the basic tax per are per annum on such land.