State Of Kerala vs Alex George & Another Etc

The Supreme Court addressed the interpretation of Section 1(2) of the Kerala Finance Act, 1987, which amended the Kerala Plantations Tax Act, 1960. The Court held that the revised plantation tax rates introduced by the amendment were applicable from the commencement of the financial year 1987-88, thus affirming the liability of the assessees for the increased tax rates. The judgment clarified the conflict in lower court decisions regarding the timing of tax applicability, ultimately upholding the Division Bench's ruling of the Kerala High Court.