Section 3B in The Kerala Tax on Luxuries Rules, 1976
3B.
(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.(2)On receipt of the application the assessing authority shall conduct such enquiry as he may thinks fit and obtains additional information as he may consider necessary and pass orders granting registration certificate in form No: 1AC(3)The certificate issued under sub-rule (2) shall be valid for a year and shall be renewed from year to year on payment of the fee specified under sub-section (2) of section 4C and continues to be valid on such renewal.
