Amendment status not verified — confirm the current text below against the official source.
(1) There shall be levied and collected a cess to be called Mangalya Nidhi Cess on every wedding and its connected celebrations conducted in hotels having the classification of three star and above or in auditoriums with a seating capacity of above five hundred including that of dining halls, at the rated specified in the Table below, namely:-- "(q) " 15000 kg " 20000 kg " 4240 + Rs. 160 for every 250 kg. or part thereof in excess of 15000 kg. (r) 20000 kg 7440 + Rs. 220 for every 250 kg. or part thereof in excess of 20000 kg." (2) The cess shall be collected from the person from whom the charges or rent for such celebration are received by the proprietor of such hotel or auditorium, as the case may be, and shall be remitted to Government Treasury in the Head of Account of Mangalya Nidhi on or before the 15th day of every month. (3) The proprietor of such hotel or auditorium shall file a statement in such form as may be prescribed and submit the same along with the proof of remittance of Mangalya Nidhi Cess to the assessing authority under the Kerala Tax on Luxuries Act, 1976 (32 of 1976) having jurisdiction over the area, on or before the 15 th day of every month. He shall also keep a register containing the details of remittance of Mangalya Nidhi Cess is such manner as may be prescribed. (4) The statement referred to in sub-section (3) may be filed and the amount of cess may also be paid electronically be the proprietor through the website of the Commercial Taxes Department, Government of Kerala. (5) The proprietor of the establishment entrusted with the collection of the cess shall apply for obtaining a unique identification number to the assessing authority under to Kerala Tax on Luxuries Act, 1976 (32 of 1976) having jurisdiction over the area where such establishment is situated, in such manner as may be prescribed and the assessing authority shall allot the same to the establishment. (6) Where any proprietor of a hotel or an auditorium as stated in sub-section (1) permits any person to conduct a wedding celebration without the payment of cess under this section, such proprietor shall be liable to pay such amount of cess as if he had conducted the wedding celebration and such amount shall be recovered from him as if it is arrear due from him under the Kerala Tax on Luxuries Act, 1976 (32 of 1976). (7) The Government may, after due appropriation made by the Legislature by law is this behalf, utilise such sums of money for the purposes specified in the Mangalya Nidhi Scheme framed by the Government. Explanation.-- For the purpose of this section,-- (a) The word "proprietor" shall include the person who the time being is in-charge of management of such hotels or auditoriums, as the case may be; (b) The word "auditorium" hall include shall and kalyanamandapam also; (c) The word "prescribed" means prescribed by rules made by the Government in this behalf. (8) The provisions regarding the assessment and recovery of tax in the Kerala Tax on Luxuries Act, 1976 shall mutatis mutandis apply to the assessment and recovery of cess under this section.