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The Kerala Plantations (Additional Tax) Act, 1960[1] Complete Act

State: Kerala

Year: 1960

THE KERALA PLANTATIONS (ADDITIONAL TAX) ACT, 1960[1] ACT 17 OF 1960 THE KERALA PLANTATIONS (ADDITIONAL TAX) ACT, 1960[1] An Act to provide for the levy of an additional tax on planta tions in the State of Kerala. Preamble. " whereas it is expedient to provide for the levy of an additional tax on plantations in the State of Kerala; Be it enacted in the Eleventh Year of the Republic of India as follows : " 1. Short title, extent and commencement. " (1) This Act may be called the Kerala Plantations (Additional Tax) Act, 1960. (2) It extends to the whole of the State of Kerala. (3) It shall be deemed to have come into force on the first day of April, 1960. 2. Definitions. " In this Act, unless the context otherwise requires," (1) "assessee" means a person by whom plantation tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of plantation tax payable by him; (2) "appellate authority" means the appellate authority appointed by the Government ; (3) "assessing authority" means the assessing authority appointed by the Government; (4) ''company" means a.....