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Oct 22 1976

Joseph Vs. Tahsildar, Meenachil

Court : Kerala

Decided on : Oct-22-1976

Subject : Other TaxesConstitution

Acts : Kerala Plantations (Additional Tax) Act, 1960 - Sections 3(3), 5(4), 6 and 9(1); Kerala Plantations (Additional Tax) Revision of Assessment Rules, 1965 - Rule 10

Reported in : AIR1977Ker40; [1978]112ITR410(Ker)

ORDERK.K. Narendran, J.1. The vires of Rule 10 (a) of the Kerala Plantations (Additional Tax) Revision of Assessment Rules, 1965 is questioned in this Original Petition. The petitioner's father who was an assessee to plantation tax...

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