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) after section 4, the following section shall be inserted, namely:-- "4A. Exemption to United Nations Organization or similar international bodies.-- Notwithstanding anything contained in this Act, no tax under this Act shall be levied in respect of any luxury under this Act provided to the employees, representatives and delegates of united Nations or other similar international bodies and such exemption shall be subject to such conditions as may be prescribed."; (2) in section 5B, after the words "returns, forms and other statements", the words "including revised returns, forms and other statements" shall be inserted; (3) in section 6,-- (a) in sub-section (4), for the existing proviso, the following provisos shall be substituted, namely:-- "Provided that all assessments relating to the years up to and including the year 2007-08, pending as on 31st March, 2013, shall be completed on or before 31st March, 2014: Provided further that in cases where any investigation or inquiry is pending under this Act or where any assessment cannot be completed within the period specified under this section, the Deputy commissioner may, for good and sufficient reasons, extend the period of completion of the assessment including escaped assessment under sub-section (5) beyond the period specified in this section."; (b) in sub-section (5), for the words and symbol "hotel/house boat", the word "proprietor" shall be substituted; (4) in section 17B, in item (a) of sub-section (1), for the words "rupees four lakhs", the words "rupees eight lakhs" shall be substituted.