Section 4(4) in Kerala Plantations (Additional Tax) Act, 1960
(4)If any person has not furnished a return within the time allowed by or under sub-section (1), sub-section (2) or sub-section (3) or, having furnished a return under any of those sub sections discovers and omission or wrong statement therein, he·may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
