PAMBRA COFFEE PLANTATIONS Vs. TAHSILDAR

JUDGEMENT

(1.) The Manager of the petitioner firm was informed that with effect from the financial year 1987-88 he has to pay the tax at the revised rate and that it should be paid on 15th October of every year. Admittedly petitioner has to pay plantation tax under the provisions of the Kerala Plantation Tax Act 1960. In respect of the assessment year 1987-88 petitioner was assessed to pay Rs.37,044.11 by way of plantation tax. The tax was demanded at the rate of Rs.130/- per hectare. Later petitioner received Ext. P1 communication to remit plantation tax at the rate of Rs.350/- per hectare. From Ext. P1 it can be seen that for a period of three months (April to June) the demand of tax is at the rate of Rs.130/- per hectare and for the rest of the period it is at the rate of Rs.350/- per hectare.

(2.) Contention of the petitioner is that Ext. P1 demand notice directing it to remit plantation tax at the rate of Rs.350/- per hectare for the period beginning from July 1987 is illegal and without jurisdiction. According to the petitioner, the demand of the tax as per Ext. P1 at the enhanced rate pursuant to the amendment of the rates of levy of tax in the Schedule to the Plantation Tax Act by virtue of the operation of the Kerala Finance Act 1987 can have effect only from 1988-89.

(3.) Tax is payable under S.3 of the Plantation Tax Act. S.3(1) reads: