- In the Kerala Tax on Luxuries Act, 1976 (32 of 1976), in sub-section (2) of section 4,-(a)in clause (a),-(i)in item (i),-(a)after the words "ten per cent" the words "per room" shall be inserted;(b)for the words "less than rupees five hundred" the words "above rupees two hundred and up to five hundred" shall be inserted;(ii)in item (ii), for the words "rupees five hundred or more per day" the words "above rupees five hundred per day" shall be substituted;(iii)the following provisos shall be inserted, namely:-"Provided that no luxury tax shall be payable, for such charges received in respect of service rendered outside the hotel premises, such as vehicle hire, boat hire and trekking :Provided further that the hire charges received in respect of house boats owned or possessed with right to use it by the hotels shall be liable to tax under the Act.";(b)for clause (c) the following clause shall be substituted, namely:-"(c) in respect of a convention centre, hall, kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature, for the charges for accommodation, amenities and services provided excluding food and beverages,-(i)at the rate of ten per cent where the gross charges of accommodation and other amenities and services provided is above rupees three thousand and up to rupees ten thousand per day;(ii)at the rate of fifteen per cent where the gross charges of accommodation and other amenities and services provided is above rupees ten thousand and up to rupees twenty thousand per day;(iii)at the rate of twenty per cent where the gross charges of accommodation and other amenities and services provided is above rupees twenty thousand per day.";(c)the third proviso shall be omitted.(d)after sub-section (4) the following sub-section shall be added, namely:-"(5) any amount recoverable under this Act and remaining unpaid shall be a charge on the properties of the defaulter and may be recovered as an arrear of public revenue due on land".
