Section 4(1) in The Kerala Tax on Luxuries Rules, 1976
(1)Every proprietor or proprietor of a house boat, liable to pay luxury tax under the Act, shall on or before the first day of May in every year, submit to the assessing authority referred to in sub-rule (2) or (3) respectively of rule 3, a return in Form 1 or IA or 1AA, as the case may be, containing the particulars referred to in sub-section (2) of Section 5 relating to the preceding year.
