Section 9(1) in Kerala Plantations (Additional Tax) Act, 1960
(1)Any assessee objecting to the extent of plantation or the amount of plantation tax assessed under section 5 or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act may appeal to the appellate authority against the assessment or against such order :Provided that no appeal shall lie in respect of an assessment made under sub-section (4) of section 5 or under section 6.
