INDEX OF UNDER LUXURY TAX

SL.No.

SUBJECT

FORM No.

1

RETURN FOR PROPRIETOR OF A HOTEL

I

2

RETURN FOR STOCKIST

IA

3

RETURN FOR PROPRIETOR OF A HOUSE BOAT

IAA

4

REGISTRATION APPLICATION FOR THE PROPRIETOR OF A HOUSE BOAT

IAB

5

REGISTRATION CERTIFICATE FOR THE PROPRIETOR OF A HOUSE BOAT

IAC

6

REGISTRATION APPLICATION FOR THE PROPRIETOR OF A HOTEL

IB

7

REGISTRATION CERTIFICATE FOR THE PROPRIETOR OF A HOTEL

IC

8

NOTICE OF ASSESSMENT& DEMAND NOTICE

II

9

NOTICE OF DEMAND OF PENALTY

IIA

10

NOTICE OF DEMAND OF INTEREST

IIAA

11

FORM OF AUTHORISATION FOR SEARCH

IIB

12

FORM OF AUTHORISATION FOR A PRACTITIONER

IIC

13

FORM OF APPEAL

III

14

FORM OF REVISION APPLICATION

IV

15

FORM OF INTERLOCUTORY APPLICATION

IVA

16

REFUND PAYMENT ORDER

V

17

DECLARATION TO APPOINT A MANAGER

VI

18

APPLICATION FOR PERMISSION TO PAY COMPOUNDED TAX

VII

19

PERMISSION TO PAY COMPOUNDED TAX

VIII

20

NOTICE OF PROVISIONAL ASSESSMENT

IX

FORM I  

(See Rule 3)

FORM OF ANNUAL/MONTHLY RETURN

1

Name and address of Hotel

:

2

Name of Proprietor 

:

3

Particulars of rooms intended to be rented out for accommodation

:
 

  (a) No. of air conditioned rooms the charges    of accommodation of which are Rs.40 and above per day per room.

:
 

  (b) No. of non air conditioned rooms the charges of accommodation of which are Rs.40 and above per day per room.

:
 

  (c) No. of rooms the charge of accommodation of which are below
       Rs.40 per day  per room.

:


        I, ..................... S/o .................... on behalf of the hotel the particulars of which are given above furnish herewith the statement of the charges of accommodation and tax thereon collected during the ...... ....................... (month or other period).


PART A

AIR CONDITIONED ROOMS THE CHARGES OF WHICH

ARE Rs.40 AND ABOVE

Room No

Charges for 
Accommodation

No. of rooms occupied

Arrival 
Date/Time

Departure
Date/Time

(1)

(2)

(3)

(4)

(5)
         

Period of stay

Amount collected

Luxury Tax due

Charges of accommodation

Luxury Tax

  

(6)

(7)

(8)

(9)
       

TOTAL A

  

PART B

NON-AIR CONDITIONED ROOMS THE CHARGE OF WHICH ARE Rs.40 AND ABOVE

Room No

Charges for 
Accommodation

No. of rooms occupied

Arrival 
Date/Time

Departure
Date/Time

(10)

(11)

(12)

(13)

(14)
         

 Period of stay

  

     Amount collected

 Luxury Tax due
 

Charges of accommodation

 Luxury Tax

(15)

(16)

(17)

(18)
         
       

Total B

Total Luxury Tax due (A+B)

Rs.___________________

Luxury Tax paid 

Rs.___________________

Balance          

Rs.___________________

Details of payment of tax 

Chalan No :
 

Date :
 

Treasury :

I, ...................... S/o ...................... do hereby declare that to the best of my knowledge and belief the information furnished on the above statement is true and correct.

Place :

Name and signature 

Date :

Status

Note: Charge of accommodation is the total amount received or receivable less charges for foods, drinks and telephone calls.

                                      ******************

FORM 1A

(See Rule 3)

Form of Annual / Monthly Return

To

The Assessing Authority

Sir,

I, .................. S/o.................. Proprietor/Partner/Director authorised representative of M/s. ............. (here enter name of stockist with trade name, if any) furnish herewith the statement showing the details of payment of Luxury Tax for the month of ..............

1. Name and full postal address of the stockist:

:

2. Particulars of branches or depots if any, within the State

:

3. Details of commodities sold or supplied during the month and Luxury Tax paid.

:

Sl. No

No. of commodity

Rate of
Tax

Nature of goods
Sold / supplied

Luxury
tax due

Luxury
tax paid

Balance due

(1)

(2)

(3)

(4)

(5)

(6)

(7)
             

4. Details of remittance of Tax:                 Challan No: .............                                                                 Date: ............

                                                          Name of Treasury   : ….

I, ........................... S/o ........................... do hereby declare that the information furnished above are true, correct and complete to the best of my knowledge, information and belief.

Place:                                                 Signature (with date)

                Name & Address of Stockist/other person

Date:                                                (duly authorised)

Note:- The return shall be signed by the stockist or any other person duly authorised by him in this behalf, in writing.

                                                ***********************

FORM 1AA

(See Rule 3)

Form of Annual / Monthly Return

1. Name of house boat(s).

:

2. Name and address of the owner or lesser of the houseboat.

:

3.Particulars of rent received (exclusive of charges for food, drink and telephone calls).

  

4.Amount of Luxury tax collected.

  

5. Luxury tax paid.

  

6. Details of payment of Tax.

:

Challan No: .............                                              Date: ............

                                                           Name of Treasury   :

I, ........................... S/o ........................... do hereby declare that to the best of my knowledge, and belief, the information furnished above statement is true  and correct.

Place:                                                   Name &  Signature                  

Date:                                                Status.                             

FORM 1AB

(See Rule 3B)

Application for Registration under Section 4C of the Kerala Tax on Luxuries Act, 1976.

To

The Assessing Authority

I, ..........  S/o.........  Proprietor/lessor of house boat(s)whose particulars are given below, hereby apply for registration under Section 4C of the Kerala Tax on Luxuries Act,1976.

1. Name and full postal address of the owner/lessor of the houseboat:

:

2. Nature of interest of the proprietor

:

3. No.of houseboats used for the business activity under the Act.

:

4.No. of rooms in the houseboat.

:

5.No. of rooms available for renting for accommodation.

:

6.Date of commencement of business.

:

7.Permanent address of the owner/lessor of the houseboat(s)

  

I, ........................... S/o ........................... do hereby declare that particulars given above are true to the best of my knowledge, information and belief.

Place:                                                     Signature with date:              

Date:                                                      Status.       

FORM 1AC

(See Rule 3B)

CERTIFICATE

No.

This is to certify that Shri / M/s....................... proprietor (s)/lessor of houseboats,  the particulars of  which are given below is / are registered under Section 4C of the Kerala Tax on Luxuries Act,1976.

Particulars

1

Name and address of the house boat.

:

2

Name and address of the owner/lessor of the house boat.

  

3

Status

:

4

No. of houseboats available for renting for accomodation

:

The owner/lessor of the houseboat shall maintain true and correct accounts of the houseboats, rented for boating provided with amenities and services rendered by way of business and he shall pay the entire amount of tax due by him to the Government as required under the provisions of Kerala Tax on Luxuries Act, 1976 and the Rules made there under.

Place :

Date :                                                   Registering Authority.

Note:- This certificate shall be exhibited at a conspicuous place in the houseboat for which this certificate is issued.

                                *************

FORM IB

(See Rule 3A)

Application for Registration under Section 4B of the Kerala Tax on Luxuries Act, 1976

To

The Registering Authority,

I, .......................... son ................... of Proprietor of............(name and address of hotel) whose particulars are given below, hereby apply for registration under Sec.4B of the Kerala Tax on Luxuries Act,1976.

1

Name and full postal address of the proprietor

:

2

Nature of interest of the proprietor in the hotel

:

3

Address of the hotel

:

4

Status of the hotel (whether Star hotel or/other than Star hotel)

:

5

Place where the hotel is situated (whether Municipal
Corporation/Municipal Council/Township/Panchayat)

:

6

No. of rooms in the hotel

:

7

No. of rooms available for renting for accommodation

:

8

Date of commencement of business

:

9

Particulars of hotels run by the proprietor outside the jurisdiction of the assessing authority before whom this application is made

:

10

Permanent address of the owner of the building if the building is not owned by the proprietor

:

I, ......... son of ........... do hereby declare that the particulars given above are true to the best of my knowledge, information and belief.

Place   :                                                         Signature (with date)

Date    :                                                            Status of person.

                        *********************

FORM IC

See Rule 3A (3)

CERTIFICATE

No.

This is to certify that Shri / M/s.............. proprietor (s) of ………….. (Name of the hotel) the particulars of which are given below is / are registered under Section 4B of the Kerala Tax on Luxuries Act,1976.

Particulars

1

Name and address of the hotel

:

2

Status

:

3

Place of location

:
 

     (a) Municipal Corporation

:
 

     (b) Municipal Council

:
 

     (c) Township

:
 

     (d) Panchayat

:

4

Number of rooms available for renting for accommodation

:

The proprietor shall maintain true and correct accounts of the hotel and he shall pay the entire amount of tax due by him to the Government as required under the provisions of Kerala Tax on Luxuries Act, 1976 and the Rules made there under.

Place :

Date :                                                   Registering Authority.

Note:- This certificate shall be exhibited at a conspicuous place in the hotel for which this certificate is issued.

                                        *************

FORM II

Notice of Assessment and Demand

(See Rule 3& 4)

Assessment No……………

To

        (Assessee)

       Take notice that you have been assessed under the Kerala Tax on Luxuries Act, 1976 to a   Luxury Tax of Rs…………..(Rupees in words …….. only) provisionally for the month of …………….finally for the year ending (year)………..and that after deducting the amount of Rs……….(Rupees ………..) already paid by you, towards the tax for the month /year you have to pay a further sum of Rs……….(Rupees ………only). This amount shall be paid within ten days from the date of service of this notice by crossed cheques or crossed demand draft in favour of the undersigned or by remittance into the Treasury and the details intimated to the Assessing Authority, failing which the amount will be recovered as if it were an arrear of public revenue due on land and you will be liable to pay penalty of Rs………… (Rupees………only). (here enter the amount of the luxury tax due from the assessee).
     
       
       Place :                                  Assessing Authority

Date:      
 
              (strike out whichever is not applicable )

***********

FORM II A

Notice of Demand of Penalty

(See Rule 4A)

To
       ...........................................
      

       Where as a penalty of Rs………….(in figures) Rupees..................(in words) has been imposed on you under section .......... (here enter the section of the Act) and interest amounting to Rs.............. (in figures) Rupees ..............(in words) has accrued under section ............. of the Act.

You are hereby directed to pay the above sum of Rs.............................(in figures) Rupees.................... (in words) being the penalty imposed on you/interest accrued* on or before.............  by remitting into the Government Treasury or by crossed Demand Draft or Cheque in favour of the Assessing Authority, failing which the same shall be recoverable from you as arrears of land revenue and /or as a fine imposed by a Magistrate.
     
       
Place :                            Signature of the Assessing Authority
Date :                                                     imposing penalty
       

Note : If the payment is made by cheque, the cheque shall be acceptable by the Assessing Authority and the Treasury concerned / and the dealer shall endure encashment of the cheques when presented to the bank 

              (*strike out whichever is not applicable )

FORM II AA

Notice of Demand of Interest under section 10(2)

(See Rule 4B)

To
       ...........................................
      

       Where an amount of Rs………….(in figures) Rupees..................(in words) is due from you as interest under sub-section(2) of section 10.

You are hereby directed to pay the above sum of Rs.............................(in figures) Rupees.................... (in words) being the interest accrued on or before………………..by remitting into the Government Treasury or by crossed Demand Draft or Cheque in favour of the Assessing Authority, failing which the same shall be recoverable from you as arrears of land revenue and /or as a fine imposed by a Magistrate.
     
       
Place                             Signature of the Assessing Authority
Date :                                                     Name and Designation

       

Note : If the payment is made by cheque, the cheque shall be acceptable by the Assessing Authority and the Treasury concerned / and the dealer shall endure encashment of the cheques when presented to the bank. 

              (*strike out whichever is not applicable )

FORM II B

Form of authorization

(See sub-rule (1) of Rule 5C)
     

To
      ……………………….

(Office to whom issued)


       Whereas on consideration of information placed before me I am satisfied that a search of ...................... (Specify particulars of the residential accommodation) is required*/ it is necessary to break open ................. (Specify items) in ............... (specify details of place or premises etc.)      

       This is to authorise you (name and designation of authority/authorities)................to enter and search the said residential accommodation/break open the said .................................(specify items) with the assistance of such police or other officers of the Government, as you consider necessary.

Place :                                                            Signature
Date :                                                    Member, Board of Revenue
                                                                  Thiruvananthapuram.

                        (*strike out whichever is not applicable)

FORM II C

Authorisation of an Accountants/s, sales Tax Practioner/s , Relative/ Person Regularly employed by the Assessee to appear on behalf of a dealer before a Sales Tax Authority other than the High Court.

(See Rule 8A)

I/We…………………..of……….being (a) proprietor of hotel holding Registration Certificate No………………………dated………………..under the Kerala Tax on Luxuries Act/ stockist………………hereby appoint Messrs………..an Accountant/ Sales Tax Practioner/ employee/ relative to represent me and produce accounts and documents connected with the proceedings/appeal before…………. (here enter name of authority) in respect of my/our assessment…………(here enter name of proceedings) for the period from………………to…………..and whatever explanations or statements he /they give(s) or make(s) on my/ our behalf will be binding on me/us.

Place:                                                                             Signature.

Date:                                                                               Status.

                                        ACCEPTED

I………………(representative) do hereby declare that I am an *Accountant/ Sales Tax Practitioner/…………….duly qualified under section 55 of the Kerala General Sales Tax Act, 1963 and that I shall state the facts correctly and give the explanation true to the best of my knowledge and belief.

 Place:                                                                             Signature.

Date:                                                                              

                        (*score out whichever is not applicable)

FORM III

Form of Appeal under section 7

(See Rule 6)

 To

      The Appellate Authority,

      The ................day of ..............19..........     

1

Name and address of appellant (s)

:

2

Month of assessment

:

3

Authority passing the original order in dispute 

:

4

Date on which the order was communicated

:

5

Number and date of original/certified copy of the order appealed against

:

6

Address to which notice may be sent to the appellant

:

7

Ground (s) of appeal

:
 

    1.

:
 

    2.

:
 

    3.

:

8

Details of fee remitted

:



                                                               Signature of Appellant(s)

                                  VERIFICATION
 I/We ............ the appellant (s) do hereby declare that the statements made in this appeal are true to the best of my/our knowledge and belief.

Verified today the .................. day of .............................. (year).

                                                           Signature of appellant(s)

                                **********

FORM IV

Form of Application for revision under section 8

(See Rule 7)

To

The Board of Revenue,

The ................day of ..............19..........

1

Name and address of applicant(s)

:

2

Month of assessment

:

3

Authority passing the original order in dispute 

:

4

Date on which the order was communicated

:

5

Number and date of original / certified copy of the order appealed against

:

6

Address to which notice may be sent to the applicant(s)

:

7

Ground (s) of revision

:
 

    1.

:
 

    2.

:
 

    3.

:

8

Details of fee remitted

:

Signature of applicant(s)

I/We ............ the applicant(s) do hereby declare that the statements made in this application are true to the best of my / our knowledge and belief.

Verified today the .................. day of .............................. (year).

                                                                                    Signature of petitioner(s)

                                                *********************

FORM IV-A

Interlocutory application

(See Rule 8)

1

Name and address of applicant (s)

:

2

Number of appeal / revision / application in relation to which the application is filed / number and date of the order to which the appeal / revision/ application is filed.

:

3

Address to which notice may be sent to the appellant

:

4

Relief claimed

:

5

Number and address of the authorised representative, if any

:

6

Grounds of application

:

7

Details of the remitted (with chalan No. & date)

:

                                VERIFICATION

I/We ............ the applicant(s) do hereby declare that the stated above is true to the best of my / our knowledge and belief.

Verified today the .................. day of .............................. (year).

Signature of the Applicant.

Signature of the authorised representative.

*****************   

FORM V 

REFUND PAYMENT ORDER

(See Rule 10)

FORM V

REFUND PAYMENT ORDER

(See Rule 10)

Book No.

Refund

Voucher No.

Book No.

Refund

Voucher No.

   

Counterfoil.

Counterfoil.

   

Order for the

refund of

Tax

Penalty

Other amount.

Order for the refund of

Tax Penalty Other amount.

Under the Kerala Tax on Luxuries Act, 1976.

  
   

(Payable at Government treasury within one month of the date of issue)

  

Under the Kerala Tax on Luxuries [x x] Act, 1976

Amount of Refund Rs. ...................................

Refund payable to Sri/Messrs ......................... ................................................................

Assessment No. ..........................................

Date of order directing refund

Number in collection register showing the collection of amount regarding which refund is made.

Dated .......................................................

Signature of the recipient of voucher.

Date of encashment in Government Treasury.

To

The Treasury Officer ......................

1.    Certified that with reference to the assessments records of Sri/Messrs ............. bearing Assessment No. .......... for the period from ........ to ..... a refund of Rs. (in words) ....... Rupees ..... is due to Sri/ Messrs ........

2.    Certified that the amount of Luxury Tax penalty / other amount concerning which this refund is allowed has been duly credited to the Government Treasury - Vide chalan-wise details furnished on the reverse.

3.    Certified that no refund order regarding the sum now in question has previously been granted and its order of refund has been entered in the original file of the assessment under my signature.

4.    Please pay to Sri / Messrs ...... Rs. ...... (in figure) Rupees (in words) ...............

Dated

For entries in the Treasury:

Date of encashment in the Government Treasury

Date                         Place

Pay Rupees ..... only                        Treasury Officer

Date                                            Claimant’s signature

Received Payment

  

FORM VI

DECLARATION

(See rules 12)

I / We ............... of ................ carrying on the business known as ............... at ................ in the State of Kerala and liable to pay the Luxury Tax under the Kerala Tax on Luxuries Act,1976 do hereby declare* (in supersession of my previous declaration dated .............) that Shri .............. shall be the manager of the said business at ............ for the purposes of the said Act.

Place :                                                                        Signature

Date :                                                                          Status

Counter signature of person appointed as Manager ......................

Status of person appointed as Manager ..........................

                        (*strike out whichever is not applicable)

FORM VII

Application for permission for payment of tax under Section 5A of the Kerala Tax on Luxuries Act, 1976

1

Name and address of the Proprietor

:

2

Name of Hotel and Registration No.

:

3

Name of the local area where the hotel is situated Panchayat / Municipal Council / Township / Municipal Corporation)

:

4

No. of rooms intended to be rented out for accommodation.

 

I/We ......................... do hereby declare that the details furnished above are true to the best of my / our knowledge and I / We am / are eligible to pay Tax at compounded rate under Section 5A of the Kerala Tax on Luxuries Act, 1976. On the application allowed I / We undertake to remit the monthly installments fixed without any default.

Place   :                                                                             
Date    :                                                                              Signature of Proprietor.

     Note : This application shall be accompanied by permission in Form VII A

                        (*strike out whichever is not applicable)

FORM VIII

Permission for payment of tax under Section 5A of Kerala Tax on Luxuries Act, 1976

Whereas ................................ (Proprietor) holding registration certificate No. ......................... dated ................ has proved to my satisfactory that he / they is / are eligible to pay tax under Section 5A, permission is hereby accorded to the said proprietor to pay tax under the said section as detailed in the notice of demand in Form IX enclosed.

The permission is valid from ..................... to ..........................

Place   :                                            Signature of Assessing Authority.

Date    :                                                                             

                                FORM IX

Notice of provisional assessment and demand for payment of tax under Section 5A of the Kerala Tax on Luxuries Act, 1976

Take notice that you have been permitted to pay a sum of Rs…….. for the period from …………………..to…………….under Section 5A of the Kerala Tax on Luxuries Act, 1976 towrds the  Luxury Tax payable under the Act for Rs…………..(Rupees………… (in words ) only) provisionally determined by me. The amount shall be paid in monthly instalments of Rs……….(Rupees……….(in words )only.) The amount due for the months preceding the date of this notice shall be paid within 30 days from the date of service of this notice. The tax for the current month shall be paid with in 30 days from the date of service of this notice or before the 15th day of the next month whichever is later and the tax for each of the remaining months before the 10th day of the succeeding month, by crossed cheques or crossed demand draft in favour of the undersigned or by remittance into the Government Treasury at………….., failing which the amounts payable under this notice will be recovered as if it were an arrear of land revenue due and/or fine imposed by a Magistrate and you will be liable to pay the penalty prescribed under Rule 5B of the Rules.     
       
Place :                                                  Assessing Authority

Date: 

Note : If payment is made by cheque, it shall be crossed and shall be such as may be received by the Treasury concerned.