Section 3(4) in The Kerala Tax on Luxuries Rules, 1976
(4)Every proprietor registered under the Act and every proprietor liable to get himself registered under the Act and every proprietor who is required to do so by the assessing authority, irrespective of the quantum of his total income, shall, on or before the 10th day of every month, submit to the assessing authority a return as prescribed in sub-rule (1) showing the details of total income, expenses, income on which exemption is claimed and taxable income relating to the preceding month, together with a receipt of a treasury challan, crossed cheque or crossed demand draft in favour of the assessing authority for the amount of tax due;(i)In the case of Hose boat rented for accommodation or residence leisurely cruising the proprietor shall file the return in Form 1AA before the assessing authority having the jurisdiction over the area were the House boat is used.(ii)in the case of proprietor of house boat having more than one place of business, the return in Form 1AA shall be submitted to the assessing authority having jurisdiction over the area were the Head office or Registered office or Administrative office is situated.
