THE KERALA PLANTATION TAX (AMENDMENT) ACT, 1980 [1]

(Act 18 of 1980)

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 Thirty-first Year of the Republic of India as follows:─

     1.  Short title.─This Act may be called the Kerala Plantation Tax (Amendment) Act, 1980.

     2.  Amendment of section 14.─In section 14 of the Kerala Plantation Tax Act, 1960 (17 of 1960) (hereinafter referred to as the principal Act), in sub-section (1), for the words “nine per cent”, the words “twelve per cent” shall be substituted.

     3.  Substitution of new Schedule for Schedule 1.─For Schedule 1 to the principal Act, the following Schedule shall be, and shall be deemed to have been substituted with effect on and from the 1^st day of April, 1980, namely:─

“SCHEDULE  I

[See section 3 (1)]

Rates of plantation tax

                                                                                                                          Rate