The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)State Act of Kerala · Act 17 of 1960
!£ any pe.rson fails without reasonable cause or excuse-
(a) to furnish in due time any return specified m sub section (1) or ·sub-section (2) or sub-section (3) of section 4; or
(b) to produce or cause to be produced on or before the date mentioned many notice un-l.er sub·section (5) of section 4 such documenls as are referred to in the notice, he shall be punishable with fine which may extend to five rupees for every day during which the default continues.
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