Section 3C in The Kerala Tax on Luxuries Rules, 1976
3C. Procedure for computation of rent or other charges realized for hall, auditorium, Kalyanamandapam and place of the like nature where such rent or other charges are not separately ascertainable.
- Where the bills issued or the accounts maintained by the proprietor do not show the rent or other charges realized for the hall, auditorium, Kalayanamandapam or place of the like nature separately and the rent and other charges are merged with the charges realised for food, drink, and telephone, twenty five percent of the total charges realised shall be treated as the rent and other charges to which [the provisions of clause (c) of sub-section (2) of section 4 applies] [Substituted by S.R.O No.93/2016 dated 22-01-2016 w.e.f 28-07-2006].
