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, after clause (i), the following clause shall be inserted, namely:-- "(ia) "Serviced apartment" means a furnished apartment available for short-term stay for guests, which provides amenities and services for daily use for monetary consideration as an alternative for hotel accommodation."; (2) in section 4,-- (a) in sub-section (1), after item (ii), the following item shall be inserted, namely:-- "(iia) in a serviced apartment"; (b) in sub-section (2),-- (i) in clause (a), after the second proviso, the following proviso shall be inserted, namely:-- "Provided also that for the charge of accommodation for residence and other amenities and services provided made in the months of June, July and August of every year, the rate of tax mentioned in items (i) and (ii) shall be five per cent."; (ii) to clause (c), the following provisos shall be inserted, namely:-- "Provided that any amount paid to the proprietor along with the charges for accommodation, by whatever name called, shall not be excluded from levy of tax under this clause: Provided further that the rate of tax mentioned in item (iii) shall be ten per cent with respect to National and International Conventions, seminars and exhibitions approved by the Tourism Department of the Government of Kerala as per the scheme formulated by them for this purpose. Such approval shall be filed in the format specified in such scheme, before the assessing authority along with the returns filed under this Act."; (iii) after clause (c), the following clause shall be inserted, namely:-- "(d) in respect of serviced apartment, for the charges of accommodation and other amenities and services provided at the rate of twelve and a half per cent."; (3) after section 4F, the following section shall be inserted, namely:-- "4G Registration of serviced apartments.-- Every proprietor of a serviced apartment in a district shall get his serviced apartment registered with the authority under this Act along with a registration fee of one thousand rupees per apartment. Other procedures relating to registration of hotels shall be applicable in this case. The registration shall be for a period of one year and shall be renewed annually".