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Contents
The Kerala Tax on Luxuries Act, 1976
1.    Short title, extent and commencement
2.    Definitions
3.    Authorities
4.    Levy and collection of luxury tax
4A.  [Omitted]
4B.  Registration of Hotels etc.
4C.  Registration of house boats
4D.  Registration of cable operators
4E.  Registration of Hospitals
4F.  Registration of home stays
5.    Returns
5A.  Compounding of tax
6.    Assessment and collection of tax
7.    Appeal
7A.  Appeal to Appellate Tribunal
8.    Revision
9.    Persons entitled to appear before Authorities
10.  Interest on Default
10A.Further mode of recovery
10B.Reduction of arrears in certain cases
11.  Service of notice
12.  Power to inspect and take copies of records and accounts
12A.Power to stop vehicles etc.
12B.Confiscation by authorised officers in certain cases
13.  Power to order production of accounts and powers of entry, inspection, etc.
14.  Power to take evidence on oath, etc
15.  Refunds
16.  Limitation of claims for refund
17.  Penalties
17A.Imposition of penalties by assessing authority
17B.Composition of offences
18.  Offences by companies
19.  Bar of jurisdiction
20.  Power to make rules
21.  Power to remove difficulties
22.  Repeal and saving.
The Schedule

The Kerala Tax on Luxuries Rules, 1976
1.    Short title and commencement
2.    Definitions
3.    Filing of return
3A.
3B.
3C.  Procedure for computation of rent or other charges realized for hall,
       auditorium, Kalyanamandapam and place of the like nature where
       such rent or other charges are not separately ascertainable
4.    Annual return and final assessment
4A.  Payment of penalty
4B.  Mode of payment of Interest
5.    Maintenance and preservation of accounts
5A.  [Omitted]
5B.  [Omitted]
5C.  Search and seizure
6.    Filing of appeal to the Appellate Authority
6A.  Filing of appeal to the Appellate Tribunal
7.    Filing of Revision
7A.  Procedure in case of death of appellant or revision petitioner
       pending proceeding
7B.  Setting aside of abatement
8.    Payment of fees on interlocutory applications
8A.  Production of authorisation
9.    Service of Notice
10.  Refund payment order
11.  Set off and Refund
12.  Proprietor to declare name of Manager
Forms
Notifications
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