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[Cites 0, Cited by 0] [Section 5A] [Entire Act]

State of Kerala - Subsection

Section 5A(1) in The Kerala Tax on Luxuries Acts, 1976

(1)Notwithstanding anything contained in section 4 or section 5 any proprietor of a house boat may apply to the assessing authority for permission to compound the tax at the following rates per annum, namely:-
(i) non air-conditioned house-boat with one bedroom Eight thousand rupees
(ii) non air-conditioned house-boat with two bedrooms Twelve thousand rupees
(iii) Additional compounded tax payable for eachadditional room in a non - air-conditioned house-boat with morethan two bed rooms bed room Four thousand rupees
(iv) air-conditioned house-boat with one bedrooms Fifteen thousand rupees
(v) air-conditioned house-boat with two bedrooms Twenty two thousand rupees
(vi) Additional compounded tax payable for eachadditional room in an air-conditioned house-boat with more thantwo bed rooms Seven thousand rupees
(vii) Non - air-conditioned house-boatsprimarily used for conferences Thirty thousand rupees
(viii) air-conditioned house-boats primarilyused for conferences Fifty Thousand rupees