Vidhi Codex

Bare Act

The Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976

Tax197622 sections

This legislation establishes a state tax framework for luxury accommodations across Kerala, India. It applies directly to hotel guests residing in lodgings or guest houses where daily room charges equal or exceed fifteen rupees, while placing the legal duty on hotel owners and managers to collect the tax and deposit it with the state government. The law establishes tiered tax rates based on daily tariffs and mandates monthly return filings by hotel proprietors. By establishing dedicated assessing authorities, audit powers, penalties for tax evasion, and dispute appeal procedures, this statute ensures state revenue generation from commercial hospitality services while standardizing tax administration.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Authorities
  4. 4. Levy and collection of luxury tax
  5. 5. Returns
  6. 6. Assessment and collection of tax
  7. 7. Appeal
  8. 8. Revision
  9. 9. Court fees
  10. 10. Recovery of unpaid luxury tax
  11. 11. Service of notice
  12. 12. Power to inspect and take copies of records and accounts
  13. 13. Power to order production of accounts and powers of entry, inspection, etc.
  14. 14. Power to take evidence on oath, etc.
  15. 15. Refunds
  16. 16. Limitation of claims for refund
  17. 17. Penalties
  18. 18. Offences by companies
  19. 19. Bar of Jurisdiction
  20. 20. Power to make rules
  21. 21. Power to remove difficulties
  22. 22. Repeal and saving

PDF: pending for this language.