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[Cites 0, Cited by 0] [Section 3(4)] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(4)(i) in The Kerala Tax on Luxuries Rules, 1976

(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.