Amendment status not verified — confirm the current text below against the official source.
In the Kerala Tax On Luxuries Act, 1976 (32 of 1976),-- (1) in section 2,-- (a) after clause (b), the following clause shall be inserted, namely:-- "(bb) 'Appellate Tribunal' means the Appellate Tribunal appointed under section 4 of the Kerala General Sales Tax Act, 1963 (15 of 1963); (b) for clause (f), the following clause shall be substituted, namely:-- "(f) "Luxury provided in a hotel, house boat, hall, auditorium, Kalyanamandapam or place of like nature" means accommodation for residence or use and other amenities and services provided in a hotel or house boat or hall or auditorium or kalyanamandapam or place of like nature the rate of charges of which, exclusive of charges for food, drink and telephone calls, is seventy-five rupees per day or more."; (c) for clause (h), the following clause shall be substituted, namely:-- "(h) "proprietor" in relation to a hotel, house boat, hall, auditorium, Kalyanamandapam or place of like nature includes the person who for the time being is in charge of the management of such hotel, house boat, hall, auditorium or kalyanamandapam or place of like nature as the case may be."; (2) in section 4,-- (a) in sub-section (1) for the words "hotel or a house boat" the words "hotel, house boat, hall, auditorium or kalyanamandapam or including those attached to hotels, clubs, kalyanamandapam and places of the like nature which, are rented for accommodation for residence or used for conducting functions, whether public or private, exhibitions"shall be inserted; (b) to sub-section (1), the following proviso shall be inserted, namely:-- "Provided that the sub-section shall not apply to halls and auditoriums located within the premises of 'places of worship' owned by such institutions." (c) in sub-section (2A), for the words "four per cent" the words "ten per cent" shall be substituted; (d) after sub-section (2A) the following sub-section shall be inserted, namely:-- "(2B) The luxury tax payable in respect of hall, auditorium, Kalayanamandapam or place of the like nature under sub-section (1) shall be at the following rates, of such charges received on all amenities and services provided, but exclusive of charges for food, drink and telephone calls, namely:-- Rent or other charges realized Rate of Tax (1) Six thousand rupees and above But below twenty five thousand rupees Ten per cent (2) Twenty Five thousand rupees and above But below fifty thousand rupees Twenty per cent (3) Fifty thousand rupees and above Thirty per cent" (3) for section 4 B, the following section shall be substituted, namely:-- "4B. Registration of Hotels etc.-- (1) Every proprietor of a hotel having not less than five rooms to be rented for accommodation for residence or otherwise and of every house boat, hall, auditorium, kalyanamandapam and place of the like nature shall get his hotel, house boat, hall, auditorium, kalyanamandapam or place of the like nature registered under the Act and the registration renewed annually." (2) An application for registration or renewal shall be made to such authority in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified below: "(a) Star Hotels Six thousand two hundred and fifty rupees (b) Hotels other than Star Hotels,-- (i) Within the local area of a Municipal Corporation One thousand two hundred and fifty rupees (ii) Within the local area of a municipal council or township by whatever name called One thousand rupees (iii) Within the local area of a grama panchayath Seven hundred and fifty rupees (c) Halls, Auditorium, Kalyanamandapams etc.,-- (i) Within the local area of a municipal corporation One thousand rupees (ii) Within the local area of a Municipal council, or Township by whatever name called Seven hundred and fifty rupees (iii) Within the local area of a grama panchayath Five hundred rupees"; (4) in section 5A, for clauses (a), (b) and (c) the following clauses shall be substituted, namely:-- "(a) Within the local area of a Municipal Corporation; (i) per air-conditioned room One thousand eight hundred and seventy five rupees (ii) per non-air conditioned room One thousand two hundred and fifty rupees (b) Within the local area of a municipal council or township by whatever name called; (i) per air-conditioned room One thousand eight hundred and seventy-five rupees (ii) Per non-air conditioned room One thousand rupees (c) Within the local area of a panchayath; (i) Per air conditioned room One thousand rupees (ii) Per non-air conditioned room Seven hundred and fifty rupees"; (5) after section 7, the following section shall be inserted, namely:-- "7A. Appeal to Appellate Tribunal.-- (1) Any person aggrieved by an order referred in the sub section (1) of section 7 or any officer empowered by the Government in this behalf or any other person objecting to an order passed by the Appellate Authority under sub section (1) of section 7 may, within sixty days from the date on which the order was served on him appeal against such order to the Appellate Tribunal in such manner as may be prescribed: Provided that the Appellate Tribunal may admit an appeal presented after the expiry of the said period if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period. (2) Every appeal shall be in the prescribed form and shall be verified in such manner as may be prescribed, and shall be accompanied by a fee of rupees seven hundred. (3) In disposing an appeal, the Appellate Tribunal may, after giving the parties a reasonable opportunity of being heard, either in person or by a representative, in the case of an order of assessment or penalty,-- (i) confirm, reduce, enhance or annul the assessment or penalty or both; or (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such enquiry as may be directed; or (iii) pass such other orders as it may think fit: Provided that if the appeal involves a question of law for which the Appellate Tribunal has previously given its decision in another appeal and the matter is pending for decision before the High Court or the Supreme Court as the case may be, the Appellate Tribunal may defer the hearing of the appeal before it, till the matter is finally disposed of by the High Court or the Supreme Court, as the case may be: (4) Every order passed by the Appellate Tribunal under sub section (3) shall be communicated in the manner prescribed to the appellant, the respondent, the authority from whose order the appeal was preferred, the Deputy Commissioner concerned and to the Commissioner Commercial Taxes."; (6) for section 10, the following section shall be substituted, namely:-- "10. Interest on Default.-- If the tax or any other amount assessed or due under this Act is not paid by the proprietor or any dealer or any other person within the time prescribed therefor, in this Act or in any rule made there under and in other cases within the time specified therefor in the notice of demand, the proprietor or the other person shall pay simple interest at the rate of twelve per cent per annum on the tax or other amount defaulted.".