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[Cites 0, Cited by 0] [Section 3(4)] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(4)(ii) in The Kerala Tax on Luxuries Rules, 1976

(ii)in the case of proprietor of house boat having more than one place of business, the return in Form 1AA shall be submitted to the assessing authority having jurisdiction over the area were the Head office or Registered office or Administrative office is situated.