Section 5A(8) in The Kerala Tax on Luxuries Acts, 1976
(8)If any person fails to file a revised return in accordance with the provisions of sub-section (7) he shall be liable to pay penalty not exceeding twice the amount of tax leviable on such revision of rate or addition to the house-boats subject to a minimum of rupees on thousand and the tax shall be assessed and collected in accordance with the provisions of this Act.
