Section 3(2) in Kerala Plantations (Additional Tax) Act, 1960
(2)The plantation tax assessed under this Act shall be payable by the assessee for every financial year until the extent of plantations held by him is revised and the plantation tax is assessed on the basis of the revised extent under sub-section (3), and from the financial year immediately following the revision the plantation tax assessed on the basis- of such revision shall be payable.
