Section 14(2) in Kerala Plantations (Additional Tax) Act, 1960
(2)The arrears of plantation tax and the interest, if any, thereon shall be a first charge on the interest of the holder in the plantation subject to the charge for basic tax, and shall be recoverable under the law for the time being in force relating to the recovery of arrears of land revenue; and any sale of such interest for arrears of plantation tax and interest shall be free from all encumbrances.
