| [Kerala Act No. 28 of 1971] |
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 1st 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 1st 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.