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,-- (i) after clause (d), the following clauses shall be inserted, namely:-- "(da) "Direct-To-Home (DTH) Broadcasting Service" means a system of distribution of multi-channel television programmes in ku band using a satellite system of providing television signals direct to the subscriber's premises in an encrypted form which will be received by an antenna and decrypted by an electronic device, thus providing television signals to the television set or other viewing devices of the subscriber, without passing through an intermediary such as cable operator. (db) "Direct-To-Home (DTH) Broadcasting Service Provider" means, a company registered under the Companies Act, 1956 (Central Act 1 of 1956) having granted license to provide Direct-To-Home (DTH) Broadcasting Service by the Government of India under section 4 of the Telegraph Act, 1885 (Central Act 13 of 1885) and Indian Wireless Telegraphy Act, 1933 (Central Act 17 of 1933) and providing such service within the State."; (ii) after clause (fc), the following clause shall be inserted, namely:-- "(fd) "Luxury provided by Direct-To-Home (DTH) Broadcasting Service Provider" means any service by means of transmission of television signals and the films or moving pictures or series of pictures which are viewed and heard on television receiving set or other devices through a Direct-To-Home (DTH) service at a residential or a non-residential place of a subscriber, providing pleasure, comfort and entertainment to the subscribers and viewers."; (iii) after clause (k), the following clause shall be inserted, namely:-- "(l) "subscriber" means a person who enjoys the luxury by receiving the signal of cable television network or a direct-to-home service at a place indicated by him to the cable operator or the Direct-To-Home (DTH) Service Provider, without further transmitting it to any other person."; (2) in section 4,-- (i) (a) in sub-section (1), in item (ii), the words, symbols, brackets and letters "and by Direct-To-Home (DTH) Service Providers" shall be added at the end; (b) for the existing proviso to sub-section (1), the following provisos shall be substituted, namely:-- "Provided that the sub-section shall not apply to,-- (i) halls and auditoriums located within the premises of places of worship owned by religious institutions; (ii) to the retiring rooms in the railway stations, managed by Indian Railways; (iii) to dormitories; and (iv) to cable operators whose total number of connections, including those given through franchisees, is seven thousand and five hundred or less: Provided further that the cable operators with seven thousand and five hundred or less connections shall not be liable to tax from 1st July, 2006; (ii) in sub-section (2), in clause (a),-- (a) in sub-clause (i), for the words, "ten per cent", the words "seven and a half per cent" shall be substituted; (b) in sub-clause (ii), for the words, "fifteen per cent", the words "twelve and a half per cent" shall be substituted; (iii) after sub-section (4), the following sub-section shall be inserted, namely:-- "(5) Every Direct-To-Home (DTH) Broadcasting Service Provider in the State shall pay luxury tax at the rate of two per cent on the gross charges received or receivable by him every month in any manner including installation charges, subscription charges, recharges, or other charges by whatever name called from the subscribers in the State in respect of the luxury provided by him."; (3) in section 4D,-- (i) in its marginal heading, after the words "cable operators", the words and brackets "and Direct-To-Home (DTH) Broadcasting Service Provider" shall be inserted; (ii) in the first sentence, after the words "cable operator", the words and brackets "and Direct-To-Home (DTH) Broadcasting Service Provider" shall be inserted; (4) in section 10B,-- (i) in sub-section (3), for the figures, words and symbols "30th September, 2008 or on such date as may be notified by the Government.", the figures, words and symbols "31st December, 2010." shall be substituted; (ii) for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) On receipt of an application under sub-section (3), the assessing authority shall verify the same and shall intimate the amount due to the assessee and thereupon the assessee shall remit the amount in lump sum or in three equal instalments on or before 31st December, 2010: Provided that notwithstanding anything contained in this section, where, (a) after the last date for filing option, the Government have notified a further date under sub-section (3), and (b) if an applicant had filed his option earlier and remitted at least one instalment, but had failed to remit the balance amount due and his earlier option was revoked by the assessing authority, on furnishing of a fresh option, the amounts paid under the earlier option shall be treated as the amount paid under the subsequent option.".