Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Kerala - Section

Section 4B in The Kerala Tax on Luxuries Acts, 1976

4B. Registration of hotels.

- (I) Every proprietor of a hotel having not less than five rooms to be rented for accommodation for residence or otherwise and of every house boat, hall, auditorium, kalyanamandapam and place of the like nature shall get his hotel, house boat, hall, auditorium, kalyanamandapam or place of the like nature registered under the Act and the registration renewed annually.Provided that the halls and auditorium owned by religious institutions and located with in the premises of places of worship shall not be liable to get registered under this Act.
(2)An application for registration or renewal shall be made to such authority in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified below, namely:-
(a) Star hotels Six thousand two hundred and fifty rupees
(b) Hotels other than star hotels  
(i) Within the local area of a Municipal Corporation One Thousand two hundred and fifty rupees
(ii) Within the local area of a Municipal Council or Township bywhatever name called One Thousand rupees
(iii) With in the local area of a grama Panchayath Seven hundred and fifty rupees
(c) Halls, auditorium kalyanamandap am,etc,-  
(i) Within the local area of a Municipal Corporation One Thousand rupees
(ii) Within the local area of a Municipal Council or Township bywhatever name called One Thousand rupees
(iii) With in the local area of a grama Panchayath Seven hundred and fifty rupees
(c) Halls, auditorium kalyanamandap am, etc,-  
(i) Within the local area of a Municipal Corporation One Thousand rupees
(ii) Within the local area of a Municipal Council or Township bywhatever name called Seven hundred and fifty rupees
(iii) Within the local area of a Panchayath Five Hundred rupees