Bare ActsKerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976

Section 5

Returns.--

Amendment status not verified — confirm the current text below against the official source.

(1) Every proprietor liable to pay luxury tax under this Act shall submit a return in the prescribed form to the assessing authority within eight days after the end of the month to which the return relates (2) Every such return shall show the number of rooms or other accommodation in the hotel which is intended to be occupied, the number of persons who occupied such rooms or accommodation, the periods of their stay, the days of arrival and departure, the amount of charges recovered from them for accommodation and other amenities and services, together with such other information as may be prescribed. (3) Every such return shall be accompanied by a receipt for payment on Government account into a Government treasury of the full amount of the luxury tax for the period to which the return relates (4) Every return shall be verified in the prescribed manner.

Section 5 – Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976 | DailyLaw.ai