Section 3 in The Kerala Tax on Luxuries Rules, 1976
3. Filing of return.
(1)The return referred to in section 5 shall be:-(a)in Form 1 in the case of a proprietor of a hotel, convention centre, hall, kalyanamandapam auditorium; (b) in form 1A in the case of a cable TV operator;(c)in Form 1AA in the case of a proprietor of a house boat; and(d)in Form 1AAA in the case of a proprietor of a club;(2)In the case of a proprietor having more than one place of business the return in FORM 1 shall be submitted separately in respect of each such place of business to the assessing authority having jurisdiction over each such place of business and each such place shall be assessed separately.(3)Omitted (SRO 598/2007 dated 02.07.2007)(4)Every proprietor registered under the Act and every proprietor liable to get himself registered under the Act and every proprietor who is required to do so by the assessing authority, irrespective of the quantum of his total income, shall, on or before the 10th day of every month, submit to the assessing authority a return as prescribed in sub-rule (1) showing the details of total income, expenses, income on which exemption is claimed and taxable income relating to the preceding month, together with a receipt of a treasury challan, crossed cheque or crossed demand draft in favour of the assessing authority for the amount of tax due;(i)In the case of Hose boat rented for accommodation or residence leisurely cruising the proprietor shall file the return in Form 1AA before the assessing authority having the jurisdiction over the area were the House boat is used.(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.(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.(6)The return (s) so submitted shall, subject to the provision of sub-rule (7) be provisionally accepted.(7)If the return (s) submitted appears to be incorrect or incomplete, or if no return is submitted by the proprietor or proprietor of a house boat, 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 calling upon him to produce his accounts to prove the correctness or completeness of his return and after scrutiny of the accounts, if any, produced by the proprietor, assess the tax or taxes payable for the month according to the best of its judgement, after giving such proprietor a reasonable opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and serve upon such proprietor a notice in Form No. II(8)If the-return is submitted without a treasury receipt, crossed cheques or crossed demand draft for the full amount of the tax payable in favour of the assessing authority, he shall serve upon the proprietor of the hotel/stockist or proprietor of a house boat, a demand notice in Form No.IIA and the assessee shall pay the sum demanded within the time and in the manner specified therein.
