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) clause (ca) shall be omitted; (ii) clause (fa) shall be omitted; (2) in section 4,-- (i) in sub-section (1),-- (a) in item (ii), the words "by cable operators and" shall be omitted; (b) for the first proviso, the following proviso shall be substituted, namely:-- "Provided that this 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; and (iii) to dormitories."; (c) the second proviso shall be omitted; (ii) in sub-section (2),-- (a) clause (d) shall be omitted; (b) for the words "and shall be collectable from the person enjoying the luxury:" the words "and shall be collectable from the person enjoying the luxury and the luxury tax, if any, collected shall be paid over to the Government:" shall be substituted; (c) the provisos after clause (f) shall be omitted; (3) in section 4D,-- (i) in the marginal heading, the words "cable operators and" shall be omitted; (ii) in the first sentence, the words "cable operators and" shall be omitted; (4) in section 5A, in sub-section (1), for the existing items (i) to (iv) and the entries against it, the following items and entries shall be substituted, namely:-- "(i) Non air-conditioned house-boat with one bed room Eight thousand rupees (ii) Non air-conditioned house-boat with two bed rooms Twelve thousand rupees (iii) Additional compounded tax payable for each additional room in a non air-conditioned house-boat with more than two bed rooms Four thousand rupees (iv) Air-conditioned house-boat with one bed room Fifteen thousand rupees (v) Air-conditioned house-boat with two bed rooms Twenty two thousand rupees (vi) Additional compounded tax payable for each additional room in an air-conditioned house-boat with more than two bed rooms Seven thousand rupees (vii) Non air-conditioned house-boats primarily used for conferences Thirty thousand rupees (viii) Air-conditioned house-boats primarily used for conferences Fifty thousand rupees." (5) after section 5A, the following section shall be inserted, namely:-- "5B. Electronic filing and payment.-- The Government may require the assessees to file returns, forms and other statements to be submitted by him under this Act and make the payment of tax, fee or other amounts due under this Act, electronically through the official website of the Commercial Taxes Department, in the manner as may be prescribed."; (6) in section 6, in sub-section (4), for the existing proviso, the following proviso shall be substituted, namely:-- "Provided that all assessments relating to the years up to and including the year 2006-07, pending as on 31st day of March, 2011, shall be completed on or before the 31st day of March, 2012.".