Section 4 in The Kerala Tax on Luxuries Rules, 1976
4. Annual return and final assessment.
(1)Every proprietor or proprietor of a house boat, liable to pay luxury tax under the Act, shall on or before the first day of May in every year, submit to the assessing authority referred to in sub-rule (2) or (3) respectively of rule 3, a return in Form 1 or IA or 1AA, as the case may be, containing the particulars referred to in sub-section (2) of Section 5 relating to the preceding year.(2)Every proprietor or proprietor of a house boat, who discontinues his business during the course of a year shall submit to the assessing authority concerned a return in Form 1, for the period upto and inclusive of the date of discontinuance of the business within thirty days from the date of such discontinuance.(3)On receipt of the return the assessing authority shall, if it is satisfied after such scrutiny of the accounts and such enquiry as it considers necessary that the return is correct and complete, finally assess on the basis of the return the tax or taxes payable under Section 4 or Section 4A for the year to which the return relates.(4)If no return is submitted or if the return submitted appears to the assessing authority to be incorrect or incomplete, the assessing authority may, after making such enquiry as it may consider necessary and after taking into account all relevant materials gathered by it and after issuing a notice to the proprietor / stockist or proprietor of a house boat calling upon him to produce his accounts to prove the correctness or completeness of his return at a time and place to be specified in the notice and after scrutiny of the accounts, if any, produced by the proprietor / stockist or proprietor of a house boat, finally assess the tax payable under section 4 or section 4A according to the best of its judgement after giving the assessee a reasonable opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and serve upon the assessee a notice of assessment and demand in Form No. II.(5)In the case of a proprietor /stockist who have filed monthly returns for the period prior to 1-4-1996, and assessments in respect of whom are pending as on the date of coming into force of this sub-rule such assessments shall be completed on annual basis as per this rule notwithstanding that no annual return has been filed under sub-rule (1).
