State Of Kerala vs Alex George & Anr., Etc.
Whether the substitution of Schedule-I to the Kerala Plantations Tax Act, 1960 by the Kerala Finance Act, 1987 with effect from 1st July, 1987, resulting in revised rates and tariff categories, could be applied for the assessment year 1987-88 --- Held No, as it would amount to two assessments in the same year and such revision falls under section 3(2) of the Kerala Plantations Tax Act, 1960, making it applicable only from the next financial year 1988-89.
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