STATE OF KERALA . vs ALEX GEORGE . — C.A. No. 979 - 986/1999

SUMMARY The Supreme Court dismissed Kerala's appeals challenging the Kerala High Court's decision that revised plantation tax rates introduced mid-year (July 1, 1987) via Finance Act 1987 could only apply from the following financial year (1988-89), not within the same assessment year. The Court held that since the revised schedule altered tariff categories and structure—not merely tax rates—it constituted a "revision" under Section 3(2) of the Kerala Plantations Tax Act 1960, requiring implementation only from the next immediate financial year, thereby rejecting the State's contention that mid-year rate changes were permissible. This case analysis is maintained by casestatus.in based on publicly available court records.