6A. [ Assessment of basic tax. [Inserted by Kerala Land Act 9 of 1972.]
(1)The basic tax payable in respect of any land shall be assessed in the manner provided in sub-sections (2) to (4).(2)The prescribed authority shall serve on the landholder concerned and any other person liable to pay the basic tax in respect of any land, a provisional notice of demand in the prescribed form specifying the extent of the land, the rate and amount of basic tax payable in respect thereof and the person or persons liable to pay the basic tax and requiring the landholder and such other person to prefer objections, if any, to the particulars contained in the notice or to the rate or amount of basic tax, within such period as may be specified in the notice, which shall not be less than fifteen days from the date of receipt of the notice by the landholder or such other person.(3)Any person aggrieved by any of the particulars contained in the provisional noticed of demand or the rate or amount of basic tax specified therein may, within the period specified therein, prefer his objections in writing to the prescribed authority, and thereupon the prescribed authority shall, after making due inquiries and after giving the objector and any other person whom it considers necessary, an opportunity of being heard, pass orders on the objections.(4)The prescribed authority shall prepare or cause to be prepared the final notice of demand in conformity with its orders under sub-section (3) and shall communicate such order and final notice of demand to the landholder concerned and any other person liable to pay the basic tax in respect of the land.] [Substituted by Kerala Land Act 9 of 1972.]
