Section 3(1) in The Kerala Tax on Luxuries Rules, 1976
(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;
