Section 3A(1) in The Kerala Tax on Luxuries Rules, 1976
(1)Every proprietor other than those covered by Rule 3B having not less than five rooms to be rented out for accommodation for residence or otherwise and of every house boat, hall, auditorium, Kalyanamanapam/Cable Operator/Club or place of the like nature, as the case may be, is situated shall make an application in FORM IB to the assessing authority having jurisdiction over the area where the hotel, hall, auditorium, Kalyanamanapam/Cable Operator/Club or place of the like nature, as the case may be, is situated for registering his hotel under the Act on or before the May 31st of every year of within 30 days from the date of commencement of the business, whichever is earlier. The application shall be accompanied by the fee specified in Section 4B of the Act.
