The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)
State Act of Kerala · Act 17 of 196025 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 17 of 1960 |
| Year | 1960 |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
| Provisions published | 25 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short tttle, extent and commencement
- Section 2 Definitions
- Section 3 Charge of plantation tax
- Section 4 Reiurn relating to plantations
- Section 6 Provisional assessment
- Section 7 Cancellation of assessment in certain cases
- Section 9 Appeal against assess•nent, etc
- Section 10 Powers of revision of Board of Revenue
- Section 11 ' Recttfication of mistake
- Section 12 Power to take ev;dence on oath, etc
- Section 13 Recovery of plantation tax
- Section 14 Mode and time of recovery
- Section 15 Refunds
- Section 16 Power to set off amount of refund against ta:: remaining payable
- Section 17 LimiLation of claims for refund
- Section 18 False statements in declaration
- Section 19 Failure to furnish return or document
- Section 20 Power to call for information
- Section 22 Prosecutions
- Section 24 P1ace of assessment
- Section 26 Power to grant extension of tlme for returns, etc
- Section 27 Power to make rules
- Section 28 Remission of plantation tax
- Section 30 Computation of' pe~iod of limttation
- Section 31 Delegation of powers
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