THE KERALA TAX ON LUXURIES RULES, 1976

INDEX

1. SHORT TITLE AND COMMENCEMENT.

2. DEFINITIONS.

3. FILING OF RETURN.

3A. TITLE

3B. TITLE

3C . PROCEDURE FOR COMPUTATION OF RENT OR OTHER CHARGES REALIZED FOR HALL

4. ANNUAL RETURN AND FINAL ASSESSMENT.

4A. PAYMENT OF PENALTY.

4B. MODE OF PAYMENT OF INTEREST.

5. MAINTENANCE AND PRESERVATION OF ACCOUNTS.

5A. TITLE

5B. MODE OF DISPOSAL OF SEIZED PROPERTIES.

5C. SEARCH AND SEIZURE.

6. FILING OF APPEAL TO THE APPELLATE AUTHORITY.

6A. FILING OF APPEAL TO THE APPELLATE TRIBUNAL.

7. FILING OF REVISION.

7A. PROCEDURE IN CASE OF DEATH OF APPELLANT OR REVISION PETITIONER

PENDING PROCEEDINGS.

7B. SETTING ASIDE OF ABATEMENT.

8. PAYMENT OF FEES ON INTERLOCUTORY APPLICATIONS.

8A. PRODUCTION OF AUTHORISATION.

9. SERVICE OF NOTICE.

10. REFUND PAYMENT ORDER.

11. SET OFF AND REFUND.

12. PROPRIETOR TO DECLARE NAME OF MANAGER.