PLANTATION TAX

Coconut, Arecanut, Tea, Coffee, Cardamom, pepper and Rubber plantations are subject to taxation. The extent specified for taxation is an extent above 2 hectares. The current rate of taxation is as given below.

Extent

Coconut and Arecanut plantations

Other plantations

Upto 2 Hectares

Nil

Nil

2 to 4 Hectares

Nil

Rs.100/ hectare in excess of 2 Hectares

4 to 8 Hectares

Rs.150/ Hectare

Rs.150/per Hectare

8 to 15 Hectares

 Rs.200/ Hectare

Rs.200/ Hectare

15 to 25 Hectares

 Rs.250/ Hectare

Rs.250/ Hectare

Above 25 Hectares

 Rs.350/ Hectare

Rs.350/ Hectare

The Tahsildar is the assessing authority. If the plantation held by a person is situated in one or more Taluk/Districts, the assessing authority in respect of the entire extent of plantation so held by him shall be the Tahsildar/Revenue Divisional Officer in whose jurisdiction the largest extent of plantation situates. The Revenue Divisional Officer is the Appellate Authority in this case and there is provision for revision.