Section 28 in Kerala Plantations (Additional Tax) Act, 1960
28. Remission of plantation tax.
- Notwithstanding anything contained in this Act, the Government may remit, in whole or in part, the amount of plantation tax payable by any person If they are satisfied that it is necessary to do so on account of the failure or destruction of crops or on account of the fact that the yield in any plantatiOn has been substantially reduced due to natural causes.
