https://www.taxtmi.com/caselaws?id=24150 Plantation tax was treated as a tax on land within the State's legislative competence, and the substituted Schedule in the Kerala Finance Act, 1987 was read as a deliberate enhancement of plantation tax rates for assessment year 1987-88. Because the levy was tied to the relevant assessment year and the amendment contained a deeming provision making it effective from 1 April 1987, the rates in the amended Schedule applied notwithstanding that the Act formally commenced on 1 July 1987. The challenge to collection under the earlier schedule therefore failed, and the State could levy tax for the year on the substituted basis. en-us Fri, 21 Oct 1988 00:00:00 +0530 Mon, 18 Jan 2010 10:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24150 Plantation tax was treated as a tax on land within the State's legislative competence, and the substituted Schedule in the Kerala Finance Act, 1987 was read as a deliberate enhancement of plantation tax rates for assessment year 1987-88. Because the levy was tied to the relevant assessment year and the amendment contained a deeming provision making it effective from 1 April 1987, the rates in the amended Schedule applied notwithstanding that the Act formally commenced on 1 July 1987. The challenge to collection under the earlier schedule therefore failed, and the State could levy tax for the year on the substituted basis. Case-Laws Income Tax Fri, 21 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24150