Section 3B(1) in The Kerala Tax on Luxuries Rules, 1976
(1)Every proprietor of the house boat who rented the house boat for accommodation for residence or leisurely cruising shall submit an application in Form 1AB to the assessing authority having jurisdiction over the area where the proprietor in whose jurisdiction the house boat is using for business purpose for registering this house boat under the Act on or before 31st May every year or within 30 days from the commencement of business whichever is earlier. The application shall be accompanied by a fee o f one thousand rupees per boat.
