https://www.taxtmi.com/caselaws?id=38400 Section 9(1) of the Kerala Plantations Tax Act, 1960 confers a general right of appeal against assessments and orders under the Act, subject only to the specific statutory exclusions for assessments under sections 5(4) and 6. Rule 5(a) permits a straightaway assessment where no objection is filed to the revision notice under section 3(3), but the proviso to rule 10(a) attempted to bar appeals from such assessments. The subordinate rule was treated as invalid to that extent because it enlarged the restriction on appeal beyond the limits fixed by the parent Act. An appeal therefore remained available against the section 3(3) assessment. en-us Fri, 22 Oct 1976 00:00:00 +0530 Tue, 06 Apr 2010 10:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38400 Section 9(1) of the Kerala Plantations Tax Act, 1960 confers a general right of appeal against assessments and orders under the Act, subject only to the specific statutory exclusions for assessments under sections 5(4) and 6. Rule 5(a) permits a straightaway assessment where no objection is filed to the revision notice under section 3(3), but the proviso to rule 10(a) attempted to bar appeals from such assessments. The subordinate rule was treated as invalid to that extent because it enlarged the restriction on appeal beyond the limits fixed by the parent Act. An appeal therefore remained available against the section 3(3) assessment. Case-Laws Income Tax Fri, 22 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38400