The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)
kerala · 1960
- S. 1Short tttle, extent and commencement
- S. 2Definitions
- S. 3Charge of plantation tax
- S. 4Reiurn relating to plantations
- S. 5—
- S. 6Provisional assessment
- S. 7Cancellation of assessment in certain cases
- S. 8Notice of demand -When any plantation tax is due in consequence of any order passed under or in pursuance of this Act,
- S. 9Appeal against assess•nent, etc
- S. 10Powers of revision of Board of Revenue
- S. 11Rectification of mistake
- S. 12Power to take ev;dence on oath, etc
- S. 13Recovery of plantation tax
- S. 14Mode and time of recovery
- S. 15Refunds
- S. 16Power to set off amount of refund against ta:: remaining payable
- S. 17LimiLation of claims for refund
- S. 18False statements in declaration
- S. 19Failure to furnish return or document
- S. 20Power to call for information
- S. 21Power of inspection
- S. 22Prosecutions
- S. 23Congntzance of ojjences
- S. 24P1ace of assessment
- S. 25Manner of service of notice
- S. 26Power to grant extension of tlme for returns, etc
- S. 27Power to make rules
- S. 28Remission of plantation tax
- S. 29Bar of suits in civil courts
- S. 30Computation of' pe~iod of limttation
- S. 31Delegation of powers
- S. 32Removal of difficulties
- S. 1960(2) It extends to the whole of the State of Kerala