Kerala Tax on Luxuries Act 1976
Jolly James 9447287658
(Querist) 11 October 2010
This query is : Open
I got a notice under section 17 A of the Act stating that I failed to submit return for last 6 months. under section 5 of the KLT Act every proprietor is liable to file return as claimed by Assessing Authority.
As per section 5 of the KLT Act "Every proprietor liable to pay Luxury Tax under this Act shall submit such return in such manner and with in the period as may be prescribed "
My stand is that I am not Liable to pay Tax as per section 5 of the Act hence the Assessing Authority cannot compel me to file return because I am collecting Rent Rs 75/- per room. Give your valuable advice am I right? what is the Remedy?