Amendment status not verified — confirm the current text below against the official source.
Reiurn relating to plantations.-(1) Every person who on the fir~t day of September, 1960. holds five acres or more in extent of plantations m the aggregate shall furnish to the assessing authority so as to reach him before the thirty-first day o~ December, 1960, n return in the prescribed form and verified In the prescribed manner and containing such parti- culars as may be prescribed. (2) Every person who. on the first day of April, 1961, or of any subsequent year, holds five acres or more m exient of plantations in the aggregate, the extent of plantations held by whom has not been determmed under ~his Act, shall, before the first day of June of that year, furnish to the assessmg authority a return as specified in sub-section (1). (3) In the case of any person who, in the opinion of the assessmg authorit\, holds such extent of plantations as to render such person Hable to plantation tax for any financial year, the asses1nng authority may serve a notice in the prescribed form requiring such person to furnish within such period, not being • less than thirty days as may be specified in the notice, a return in the prescnbed form and verifie? In the prescribed manner and containing such particuldrs as may be provided for in the notice. (4) If any person has not fumished a return within the time allowed by or under sub-section ( 1). sub-section (2) or sub-section (3) or, having furnished a returri under any of those sub sections discovers an\' omission or wrong statement therein, he·may furm~h a return or a revised return, as the case may be, at any time before the assessment is made. {5) The assessing authonty may serve on any person who has made a return under sub-section (1) or sub-section (2) or upon whom a notice has been served under sub-section (3), u notice requirmg him, on a date to be therem specified, to pro- duce or cause to be produced, such :Jocument:. as such authority may require.