The Government may, by r10tifica tion in the Gazette, delegate any of their powers under this Act, except the power under section 27, to the Board of Revenue or other authority. _ . ' 32, Removal of dif]iculties.-If ar.y difficulty arises in givm§ effect to the provisiOns of 'this Act, the Government, as occasior may require, may by order do anything not inconsistent wit~· the provisions 'of th1s Act for the purpose of removing th< difficulty. · I
SCHEDULE I [See SECTION 3 (1)) Rates of plantation tax·
1. Where the aggregate extent of planta tions held by a person i~ below five acres
2. Where the aggregate extent of a planta tions hejd by a person is five acres or more- ( a) on the first two acres
(b) on the remaining extent
SCHEDULE li [See SECTION 3 ( 4)] ,.
'Rate Nil.
Nil.
Eight rupees per acre.
For the purposes of the assessment of plantation tax paya ble by a person, the extent of plantations held by him shall be deemed to be the aggregate of the following, expressed in acres, namely:-
(i) the quotient obtained by dividing the total number of bearing cocoanut trees stand.mg on all lands held by hiln by 85,
(ii) the quotiet obtained by dividing the total number of bearing arecanut trees standmg on all lands held by him by 600;
(hi) the quotient obtained by dividing the total number of yielding rubber plants standing on all lands held by him by 180;
(iv) the quotient obtained by dividing the total number of yielding coffee plants standing ·on all lands held by him by 600;
(v) the quotient obtained by dtviding the total number of yielding pepper vines standmg on all lands held by him by 400;
(vi) the extent of lands on which tea plants are grown which have begun to yield crops ;
(vii) the extent of lands on which cardamom plants are grown which have begun to y1eld crops;
Provided that where the total extent of land hP.ld by a per son, which IS cultivated with the aforesaid crops, is less than the aggregate calculated as above, the actual extent alone sballibe deemed tc be the extent of plantations held by him.
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