THE
KERALA TAX ON LUXURIES ACTS, 1976
(ACT
32 OF 1976)
[INCORPORATING
UP TO DATE AMMENDMENTS]
1. SHORT
TITLE, EXTENT AND COMMENCEMENT
2. DEFINITIONS
3. AUTHORITIES
4. LEVY AND COLLECTION OF LUXURY TAX
4A. OMITTED.
4C. REGISTRATION OF HOUSEBOAT.
4D. REGISTRATION OF CABLE OPERATORS.
6. ASSESSMENT
AND COLLECTION OF TAX
7A. APPEAL
TO THE APPELLATE TRIBUNAL.
9. PERSONS
ENTITLED TO APPEAR BEFORE AUTHORITIES
12. POWER
TO INSPECT AND TAKE COPIES OF RECORDS AND ACCOUNTS
12A. POWER
TO STOP VEHICLES ETC
12B. CONFISCATION
BY AUTHORISED OFFICERS IN CERTAIN CASES.
13. POWER
TO ORDER PRODUCTION OF ACCOUNTS AND POWERS OF ENTRY, INSPECTION, ETC.
14. POWER
TO TAKE EVIDENCE ON OATH, ETC
16. LIMITATION
OF CLAIMS FOR REFUND
17A. IMPOSITION
OF PENALTIES BY ASSESSING AUTHORITY