- In the Kerala Tax on Luxuries Act, 1976 (32 of 1976), in section 4, -(a)in sub-section (1), after the first proviso, the following proviso shall be inserted, namely: -"Provided further that no tax under this Act shall be levied on hostels run directly by the educational institutions and working woman's hostels run by religious or charitable institutions, registered under The Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955.";(b)in sub-section (2),-(i)in clause (a), for sub-clause (i) and (ii), the following sub-clauses shall be substituted, namely: -"(i) at the rate of six percent per room for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees four hundred and up to one thousand rupees per day;(ii)at the rate of ten percent for hotels in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees One thousand per day.";(ii)the third proviso shall be omitted:(iii)the second proviso to clause (c) shall be omitted.(c)after section IOAA, the following section shall be inserted, namely:-"10AB. Liability of Directors of a Private company. - Where any tax or other amount recoverable under this Act from any proprietor being a private company, whether existing or wound up or under liquidation, cannot be recovered for any reason whatsoever, every person who was a director of such company at any time during the period for which the tax or other amount is due under this Act shall be jointly and severally liable for the payment of such tax or other amount unless he proves that the non-recovery cannot be attributed to any negligence, misfeasance or breach of duty on his part in relation to the affairs of the company."
