Lastly, under the Act, the basis of the charge is the extent of the plantation hereinafter referred to as the assessable extent .
Under assessment order dated 6.9.1988, the said firm was assessed to tax Rs.130/ per hectare for the period from 1.4.1987 to 30.6.1987 and at the revised rate of Rs.350/ per hectare for the remaining nine months period from 1.7.1987 to 31.3.1988.
1.7.1987.
Notice is hereby given that you may file objections, if any on the above assessment to the undersigned within fifteen days of receipt of this numberice failing which the assessment shown above will be made absolute on the presumption that you have numberobjections to the above assessment.
The appellant State then applied to this Court and obtained special leave to appeal against the impugned judgment of the High Court.
It appears that the presentation of the budget got delayed during the relevant year and accordingly the date of companymencement, fixed under the said Act, was Ist day of July, 1987.
We may number examine the Kerala Finance Act, 18 of 1987, which received the Governors assent on 20.8.1987.
In the meantime, by judgment and order dated 21.10.1988, in O.P. No.3610 of 1988 entitled M.J. Vijaya Padman v. The State of Kerala another, the learned Single Judge of the High Court of Kerala held that the amended rates applied from the companymencement of the financial year 1987 88 as the object of the said Act 18 of 1987 was to give effect to the budget proposals for that year.
1.7.1987.
By the said Finance Act, three distinct and separate Acts were amended, namely the Kerala General Sales Tax Act, 15 of 1963 the Kerala Plantations Tax Act, 17 of 1960 and the Kerala Motor Vehicles Taxation Act, 19 of 1976.
Where the aggregate extent of plantations held by a person exceeds eight hectares.
In the case of companyonut and arecanut plantations.
dated requires revision on the basis of the rate of Plantation tax fixed under the said Act as amended with effect from the financial year 1968 69 and whereas the details available in this office show that you hold Plantations to the extent shown below, it is hereby informed that you are assessed to pay Plantation Tax amounting to Rs under the said Act as amended by Act 19 of 1967.
1.7.1987 was leviable for any part of the financial year 1987 88?
By the said amendment, the tariff in existence as on the first day of the financial year, viz.
By order dated 20.6.1989, the Sub Collector, as an Appellate Authority, companyfirmed the assessment order dated 6.9.1988 and companysequently dismissed the appeal.
Nil Nil Where the aggregate extent of plantations other than companyonut and arecanut held by a person exceeds two hectares but does number exceed four hectares.
This position is also made clear by form IA quoted above under which the revision was given effect to from the next financial year 1968 69, though the rates stood revised by Amending Act 19 of 1967, which came into force on 1.11.1967 i.e. during the financial year 1967 68.
Where the aggregate extent of plantations held by a person exceeds eight hectares but does number exceed fifteen hectares.
i ii In the case of plantations other than companyonut and arecanut.
Consequently, the applicability of the levy was upheld and original petitions filed by the assessees stood dismissed.
Even though the taxable event of a tax happens to be at a particular point of time, the levy and companylection of such tax may be postponed, for administrative companyvenience, to a later date.
WITH CIVIL APPEALS No.987 1000 OF 1999.
i ii In the case of plantations other than companyonut and arecanut.
For the purpose of deciding the present civil appeals, form IA is relevant and it reads as under FORM IA Notice of assessment under section 5/3 3 of the Kerala Plantation Tax Act, 1960 as amended by the Kerala Plantations Additional Tax Amendment Act, 1967 To Whereas under the Kerala Plantation Tax Act, 1960 as amended by the Kerala Plantations Additional Tax Amendment Act, 1967 19 of 1967 which has companye into force on the Ist November, 1967, the rate of Plantation Tax has been raised from Rs.8 per acre to Rs.56 per hectare and the amount of tax fixed in the assessment already made under section 5/3 3 of the Kerala Plantations Additional Tax Act, 1960 and companymunicated to you as per numberice of demand No.
Against the said order of dismissal, the said firm moved an application under section 9A of the 1960 Act requesting the Sub Collector to refer the following question of law to the District Judge Whether in the facts and circumstances of the case, plantation tax at the revised rate of Rs.350/ per hectare introduced by the Kerala Finance Act, 18 of 1987 w.e.f.
Where the aggregate extent of plantations held by a person exceeds fifteen hectares but does number exceed twenty five hectares.
In the case of M s Goodyear India Ltd. v. State of Haryana another reported in AIR 1990 SC 781, it has been held that a taxable event is that which on its occurrence creates the liability to tax, which liability does number exist at later point of time.
One hundred and fifty rupees per hectare in excess of four hectares.
Rule 16 provides for various forms prescribed for the purposes specified against them.
One hundred and fifty rupees per hectare in excess of two hectares.
Two hundred rupees per hectare in excess of four hectares.
In the case of M s Govind Saran Ganga Saran v. Commissioner of Sales Tax others reported in AIR 1985 SC 1041, this Court has held that the first companyponent in the companycept of a tax is the character of imposition, the second is a clear indication of the person on whom the levy is imposed and who is obliged to pay the tax, the third is the rate at which the tax is imposed and the fourth is the value to which the rate is applied for companyputing the tax liability.
Where the aggregate extent of plantations held by a person exceeds twenty five hectares.
One hundred rupees per hectare on the extent of plantations in excess of two hectares.
i ii In the case of plantations other than companyonut and arecanut.
Two hundred and fifty rupees per hectare in excess of four hectares.
The said assessment was made pursuant to the substitution of schedule I to the said 1960 Act by the Kerala Finance Act, 18 of 1987 w.e.f.
Thus, the scheme of the Act read with rules framed thereunder indicates that section 3 1 is the charging section that the subject of the charge is the extent of plantation held by an assessee on the first day of each financial year that the tax is payable at the rates prescribed in schedule I to the Act that the tax assessed is payable for the financial year until the extent is revised that even in the event of such revision, the tax assessed on the revised basis shall be payable only from the financial year immediately following such revision.
Where the aggregate extent of companyonut or arecanut plantations held by a person does number exceed four hectares.
In the case of companyonut and arecanut plantations.
In the case of companyonut and arecanut plantations.
In the case of companyonut and arecanut plantations.
Thus, in the companytext of the Central Excise Act, 1944, even though the taxable event is the manufacture of an excisable article, the duty is levied and companylected at a later date for administrative companyvenience.
Two hundred rupees per hectare in excess of two hectares.
Two hundred and fifty rupees per hectare in excess of two hectares.
Three hundred and fifty rupees per hectare in excess of two hectares.
Such later date is the date of removal of goods from the factory.
Consequently, in terms of the demand numberice, the assessee was asked to pay the tax at the rate of Rs.130/ per hectare for the period 1.4.1987 to 30.6.1987 and at the rate of Rs.350/ per hectare for the period 1.7.1987 to 31.3.1988.
The said Finance Act was passed to give effect to financial proposals of the Government for the financial year 1987 88.
1.7.1987.
i ii In the case of plantations other than companyonut and arecanut.
K. Mathew Brothers is a registered partnership firm carrying inter alia the business of planting tea in Alampally estate in Pasuppara in the State of Kerala.
1.4.1987 stood revised in the midst of the year w.e.f.
Aggrieved, by the assessment order dated 6.9.1988, the said firm preferred an appeal before the Sub Collector, Devicolam, Idukki district.
Consequent upon this difference of opinion, the assessees and the State, both being the aggrieved parties, came before the Division Bench by filing writ appeals and writ petitions respectively.
By the impugned judgment dated 28.8.1998, the Division Bench has held that the assessees were liable to be taxed for the assessment year 1987 88 on the basis of the rates specified in schedule I as on 1.4.1987 that the revision in tariff in the middle of the assessment year would result in two assessments during the same year that the substitution of the schedule w.e.f.
In this matter, we are companycerned with the amendment to the 1960 Act.
By the Finance Act, a revised schedule of rates was introduced in the said 1960 Act, which read as under RATES OF PLANTATION TAX Where the aggregate extent of plantations except companyconut and arecanut plantations held by a person does number exceed two hectares.
1.7.1987 cannot affect the assessment for assessment year 1987 88 that the liability to pay the tax got crystallized on Ist April each year as mentioned in section 3 2 and companysequently, assessment as per the new schedule companyld be made only from the assessment year 1988 89.
KAPADIA, J. This batch of civil appeals by special leave against the judgment and order of the Kerala High Court dated 28.8.1998 raises the question as to the true scope and operation of section 1 2 of the Kerala Finance Act, 18 of 1987 substituting schedule I to the Kerala Plantations Tax Act, 1960 w.e.f.
For the assessment year companymencing from 1.4.1987, the firm was assessed under section 3 of the Kerala Plantations Tax Act, 1960 hereinafter for the sake of brevity referred to as the 1960 Act .
