Section 4C in The Kerala Tax on Luxuries Acts, 1976
4C. Registration of Houseboat.
(1)Every proprietor of a houseboat rented for accommodation for residence or leisurely cruising shall get his houseboat registered and renewed annually.(2)An application for registration or renewal thereof shall be made to such authority, in such manner and within such period, as may be prescribed, along with a registration fee of rupees one thousand for a renewal fee of rupees five hundred as the case may be per boat per annum.
