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 (c), the following clause shall be inserted, namely:-- "(ca) "cable operator", means a person engaged in the business of receiving and distributing satellite television signals, communication network including production and transmission of programmes and packages for a monetary consideration"; (b) in clause (f), for the words "the rate of charges of which, of exclusive of charges for food, drink and telephone calls, is seventy five rupees per day or more", the words "the rate of charges of accommodation for residence and other amenities and services provided excluding charges of food and liquor is one hundred and fifty rupees per day or more", shall be substituted; (c) after clause (f), the following clause shall be inserted, namely:-- "(fa) "Luxury provided by a cable operator" means any service by means of transmission of television signals by wire, where subscriber's television set is linked by metallic co-axial cable or optic fibre cable to a central system called the 'headend' and by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on Television receiving set at a residential or a nonresidential place of a connection holder;"; (2) in section 4,-- (a) in sub-section (1), for the words "exhibitions and in respect of a commodity included in the Schedule" the words "exhibition and cable operators"shall be substituted; (b) for sub-section (2) and (2A), the following sub-sections shall be substituted, namely:-- "(2) Luxury tax shall be levied and collected,-- (a) in respect of a hotel, for charges of accommodation for residence and other amenities and services provided in the hotel, excluding food and liquor,-- (i) at the rate of ten per cent for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is less than rupees five hundred per day; (ii) at the rate of fifteen per cent for hotels in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is rupees five hundred or more per day; (b) in respect of a house boat, for charges of accommodation for residence and other amenities and services provided, excluding food and liquor, at the rate fifteen per cent; (c) in respect of a convention centre, hall, Kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature, for the charges for accommodation, amenities and services provided excluding food and beverage at the rate fifteen per cent; (d) in respect of a cable TV operator at the rate of rupees five per connection per month, and shall be collectable from the person enjoying the luxury: Provided that no luxury tax shall be payable in respect of a connection provided by a cable operator engaged in the distribution of programmes of Doordharshan channels only: Provided further that luxury tax, if any, collected shall be paid over to the Government: Provided also that no luxury tax shall be payable, if such charges per day is below three thousand rupees in respect of halls, Kalyanamandapam, auditorium other than those attached to star hotels: Provided also that a proprietor of a hotel who had claimed exemption under sub-clause (1) of clause 4 of the Kerala Finance Bill, 2006 (Bill No. 355 of the XI Kerala Legislative Assembly) from the 1st day of April 2006 being the charges of accommodation below rupees two hundred per room per day, shall be permitted to avail such exemption till 30th June, 2006. (2A) Notwithstanding anything contained in sub-section (2), there shall be levied a luxury tax at the rate of rupees one hundred per year per member and the same shall be collected by the person responsible for the management of the club, by whatever name called. Explanation: For the purpose of this section, 'club' means a club which provides more than two facilities like card room, bar, billiard rooms, snooker room, tennis court, swimming pool, Sauna Jacuzzi and the like, gymnasium, golf course, internet facility, video, video compact disk, digital video disk and computer games and having a membership strength of at least twenty five"; (c) sub-section (2B) shall be omitted; (3) section 4 A shall be omitted; (4) after section 4C, the following section shall be inserted; namely:-- "4D. Registration of cable operators.-- Every cable operator shall get himself registered with such authority and in such manner, as may be prescribed and the application for registration shall be accompanied by a registration fee of Rupees one thousand. The registration shall be for a period of one year and shall be renewed annually."; (5) in section 5A,-- (a) for sub-section (1), the following sub-section shall be substituted, namely:-- "(1) Notwithstanding anything contained in section 4 or section 5 any proprietor of a house boat may apply to the assessing authority for permission to compound the tax at the following rates per annum, namely:-- (i) non air-conditioned house-boat with one bed room Ten thousand rupees (ii) non air-conditioned house boat with two bed rooms or more Fifteen thousand rupees (iii) air-conditioned house boat with one bed room Seventeen thousand and five hundred rupees (iv) air-conditioned house-boat with two bed rooms or more Twenty five thousand rupees"; (b) in sub-section (7), for the words "any addition to the hotels", the words "any addition to the house-boats" shall be substituted; (c) in sub-section (8), for the words "addition to the hotels" the words "addition to the house-boats" shall be substituted; (6) in section 6, sub-section (4), the following proviso shall be inserted, namely:-- "Provided that all assessments relating to the years, upto and including the year 2001-2002, pending as on 31st day of March, 2006, shall be completed on or before the 31st day of March, 2007."; (7) in section 20, in sub-section (1), after the words "make rules", the words "either prospectively or retrospectively"shall be inserted.