Section 3(5) in The Kerala Tax on Luxuries Rules, 1976
(5)Every proprietor of a hotel or a stockist or a proprietor of a house boat liable to pay tax under this Act shall submit monthly return prescribed in sub-rules (1) on or before 10th day of every month to the assessing authority referred to in sub-rule (2) or sub-rule (3), as the case may be, showing the transactions relating to the preceding month, together with a receipt of a treasury chalan, crossed cheques or crossed demand draft in favour of the assessing authority for the amount of tax due.
