Section 5A(3) in The Kerala Tax on Luxuries Acts, 1976
(3)For the purpose of sub-section (1) any person who is liable to pay the tax shall file an application and return to the assessing authority within ninety days of the commencement of this Act on or before the first day of May every year or with respect to new cases, within a month of filing the application for registration.Provided that the last date of filing an application under this section for the year 2008-09 shall be 15th March, 2009.
