Kerala Tax on Luxuries Acts, 1976
No: 32 Dated: Nov, 13 1976
Kerala Tax on Luxuries Acts, 1976
(Act No. 32 of 1976)
An Act to provide for the levy and collection of tax on Luxuries.-
Preamble. - Whereas it is expedient to provide for the levy and collection of on luxuries.
Be it enacted in the Twenty-seventh Year of the Republic of India as follows:-
1. Short title, extent and commencement. - (1) This Act may be called the Kerala Tax on Luxuries Act,1976.
(2) It extends to the whole of the State of Kera1a.
(3) It shall be deemed to have come into force on the 1st day of July 1976.
2. Definitions. - In this Act, unless the context otherwise requires: -
(a) ”appellate authorlty" means an appellate authority appointed under sub-section (2) of sectlon 3,
(b) "assessing authority" means an assessing authority appointed under sub-section (1) of Section 3.
(c) "Board of Revenue" means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957;
(d) "company" means a company as defined in Section 3 of the Companies Act, 1956.
(e) "hotel" means a building or part of a building where residential accommodation is by way of business provided for a monetary consideration and includes a lodging house.
Explanation. - A guest house run by the Government or a company or a corporation established by or under any law or any other agency shall be deemed to be a hotel within the meaning of this clause.
(f) "luxury provided in a hotel, house boat, hall, auditorium, kalyanamandapam or place of like nature" means accommodation for residence or use and other amenities and services provided in a hotel or a house boat or hall or auditorium or kalyanamandapam or place of like nature the rate of charges of accommodation for residence and other amenities and services provided excluding charges of food and liquor is one hundred and fifty rupees per day or more:,
(g) "prescribed" means prescribed by rules made under this Act;
(h) "proprietor" in relation to a hotel house boat, hall, auditorium, home stay, hospitals, kalyanamandapam or place of like nature includes the person who for the time being is in charge of the management of such hotel, house boat, hall, auditorium, home stay, hospitals kalyanamandapam or place of like nature means accommodation for residence or use and other amenities and services provided in a hotel or house boat or hall or auditorium, home stay, hospitals or kalyanamandapam or place of like nature as the case may be;