Section 5(3) in Kerala Plantations (Additional Tax) Act, 1960
(3)On the day specified in the notice under sub-section (2) or as soon afterwards as may be, the assessing authority, after considering such evidence as such person may produce and such other evidence as that authority may require on specified points, shall determine the extent of plantations held by the assessee and assess the amount of plantation tax payable by him on the basis of the extent of plantations so determined.
