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Home›State Acts›The Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976›section 1

section 1

Short title, extent and commencement

The Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976
Tax197622 sections
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Statutory text

(1) This Act may be called the Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976. (2) It extends to the whole of the State of Kerala. (3) It shall be deemed to have come into force on the 1st day of July, 1976.

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Contents

22 matching sections

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