Act 28 of 1971



THE KERALA PLANTATION TAX (AMENDMENT) ACT, 1971[1]

An Act further to amend the Kerala Plantation Tax Act, 1960

Preamble.─WHEREAS it is expedient further to amend the Kerala Plantation Tax Act, 1960, for the purposes hereinafter appearing;

Be it enacted in the Twenty-second Year of the Republic of India as follows: ─

 1. Short title and commencement.─ (1) This Act may be called the Kerala Plantation Tax (Amendment) Act, 1971.

         (2) It shall be deemed to have come into force on the 1 st day of April, 1971.

 2. Amendment of section 4.─To sub-section (2) of section 4 of the Kerala Plantation Tax Act, 1960 (17 of 1960) (hereinafter referred to as the principal Act), the following proviso shall be added, namely: ─

        “Provided that with effect from the 1 st day of April, 1971, this sub-section shall have effect subject to the following amendments, namely: ─

       (a) for the words and figures “first day of April, 1961”, the words and figures “first day of April, 1971” shall be substituted;

      (b) for the words “two hectares”, the words “one hectare” shall be substituted.

 3. Amendment of Schedule I.─In schedule I to the principal Act, for the words “two hectares” in both the places where they occur, the words “one hectare” shall be substituted.

 4. Amendment of Schedule II.─In schedule II to the principal Act, ─

      (a) for the figures “200”, “450” and “1000”, the figures “150”, “400” and “750” shall respectively be substituted;

     (b) for the figures “1500”, in both the places where they occur the figures “1200” shall be substituted.