Section 4(1) in The Kerala Tax on Luxuries Acts, 1976
(1)Subject to the provisions of this Act, there shall be levied and collected a tax, herein after called the `luxury tax', in respect of any luxury provided,-(i)in a hotel, house boat, hall, auditorium or kalyanamandapam or including those attached to hotels, clubs, kalyanamandapam and places of the like nature which are rented for accommodation for residence or used for conducting functions, whether public or private, exhibition;(ii)by Direct-To-Home (DTH) Service Provider(iii)in a hospital ; and(iv)in a home stay:Provided that the sub-section shall not apply to(i)halls and auditorium located within the premises of` places of worship' owned by religious institutions;(ii)to the retiring rooms and dormitories in the railway stations, managed by Indian Railways;(iii)to dormitories
