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State of Kerala - Section

Section 5A in The Kerala Tax on Luxuries Acts, 1976

5A. Compounding of tax.

(1)Notwithstanding anything contained in section 4 or section 5 any proprietor of a house boat may apply to the assessing authority for permission to compound the tax at the following rates per annum, namely:-
(i) non air-conditioned house-boat with one bedroom Eight thousand rupees
(ii) non air-conditioned house-boat with two bedrooms Twelve thousand rupees
(iii) Additional compounded tax payable for eachadditional room in a non - air-conditioned house-boat with morethan two bed rooms bed room Four thousand rupees
(iv) air-conditioned house-boat with one bedrooms Fifteen thousand rupees
(v) air-conditioned house-boat with two bedrooms Twenty two thousand rupees
(vi) Additional compounded tax payable for eachadditional room in an air-conditioned house-boat with more thantwo bed rooms Seven thousand rupees
(vii) Non - air-conditioned house-boatsprimarily used for conferences Thirty thousand rupees
(viii) air-conditioned house-boats primarilyused for conferences Fifty Thousand rupees
(2)The tax payable in accordance with the above sub-section shall be payable in equal monthly installments rounded to the nearest ten rupees or multiples of rupees ten.
(3)For the purpose of sub-section (1) any person who is liable to pay the tax shall file an application and return to the assessing authority within ninety days of the commencement of this Act on or before the first day of May every year or with respect to new cases, within a month of filing the application for registration.Provided that the last date of filing an application under this section for the year 2008-09 shall be 15th March, 2009.
(4)On receipt of the application and return, and after satisfying that the particulars furnished therein are true and complete the assessing authority may determine the tax payable and the monthly installments payable by the person.
(5)The monthly installment of tax determined by the assessing authority shall be paid in accordance with the provisions of the Act on or before the 10th of the succeeding month, but the installment due for March every year shall be paid during that month itself.
(6)If the tax determined is not paid as specified in the above sub-section it shall be recovered along with penalty in accordance with the provisions of the Act.
(7)Whenever any revision of the rate of charge is made or when there is any addition to the houseboats, a revised return shall be filed within thirty days of such revision or addition and the assessing authority shall accordingly refix the tax and monthly installments.
(8)If any person fails to file a revised return in accordance with the provisions of sub-section (7) he shall be liable to pay penalty not exceeding twice the amount of tax leviable on such revision of rate or addition to the house-boats subject to a minimum of rupees on thousand and the tax shall be assessed and collected in accordance with the provisions of this Act.