State Act
2
Section 2. Levy of surcharge on agricultural income-tax.
The Kerala Surcharge on Taxes Act, 1957 (No.11 of 1957)
Act no. 11 of 19571957In forceKerala (State Act)
2. Levy of surcharge on agricultural income-tax.—The income-tax or super-tax payable by any person assessed to such tax under the Agricultural Income-tax Act, 1950, shall be increased by a surcharge at the rate of five per centum of the tax payable each year, and the provisions of the Agricultural Income-tax Act, 1950 shall apply to the levy and collection of the said surcharge.