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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12] [Entire Act] State of Kerala - Subsection Section 12(1) in The Kerala Tax on Luxuries Acts, 1976 (1)The assessing authority shall have access at all reasonable time to a hotel or a house boat or place of business of any person liable to collect or pay the luxury tax under this Act.
