Section 6(1) in Kerala Plantations (Additional Tax) Act, 1960
(1)The assessing authority may, at any time after the receipt of a return under sub-section (1) or sub-section (2) or sub-section (3) of section 4, proceed to make in a summary manner a provisional assessment of the plantation tax payable by the assessee on the basis of the return and the documents, if any, accompanying it.
