Mangalya Nidhi Cess Rules, 2013

©
Regn. No. KERBIU2012/45073
dated 5-9-2012 with RNI
Government of Kerala
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KERALA GAZETTE
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Thiruvananthapuram,
Vol.
OJOeJ~o
16th
November
2013
Saturday
II
2013
16
mOJo6TlJm
No.
2}
25th
(O)lco&OJmCTO)nJ&coo,
1935
Ullml
GOVERNMENT
Karthika
1935
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25
dho<8<oro>lcfho
OF KERALA
Taxes (B) Department
NOTIFICATION
\.
G. O. (P) No. 198/2013!ID.
Dated, Thiruvananthapuram,
16th November, 2013.
S. R. O. No. 90S/2013.-In
exercise of the powers conferred by subsections (3) and (5) of section 11 of the Kerala Finance Act, 2013 (29 of 2013),
the Government of Kerala hereby make the following rules, namely:RULES
1. Short title .and commencement.-(1)
Mangalya Nidhi Cess Rules, 2013.
These rules may be called the
(2) They shall come into force on 23-7-2013.
2. Definitions.-In
(a)
these Rules, unless the context otherwise requires,-
"Act" means the Kerala Finance Act, 2013 (29 of 2013);
.PRINTED
AND
PUBLISHED
AT THE GOVERNMENT
33/5342/2013IDTP.
BY THE SUPERINTENDENT
CENTRAL
PRESS,
OF GOVERNMENT
THIRUVANANTHAPURAM.
PRESSES
2013.
3
2
FORM
APPLICATION FORM FOR REGISTRATION
(b) "Form" means a form appended to these Rules;
(c) "Proprietor"
means
entrusted with the collection
the proprietor
of Mangalya
of
No. I
a hotel
,
or auditorium
Nidhi Cess under sub-section
(2) of
(See rule 3 of the Mangalya Nidhi Cess Rules, 2013)
1. Name of the halVhoteVkalyanamandapamJauditorium
section II of the Act.
2.
(d) "Section"
3. Registration
assessing
having
authority
jurisdiction
Address
means a section of the Act.
of establishments.
The proprietor
shall 'apply
to the
under the Kerala Tax on Luxuries Act, 1976 (32 of 1976)
over the area where
the hotel
or auditorium
which
is
Pin code
Phone No.
e-mail ID
Fax No.
entrusted with the collection of Mangalya Nidhi Cess, is situated, in Form No. I
3. PAN number
for obtaining
4. Nature of the establishments
[Company /ProprietorshiplPartnership/others
a unique
identification
number. The procedure
Registration
of a halVauditorium/kalyanamandapam
the Kerala
Tax on Luxuries
authority for the registration
relating
to the
or place of similar nature in
Act, 1976 shall be followed
by the assessing
of such hotel or auditorium:
under the Kerala Tax on Luxuries Act, 1976, filing of Form No. I is sufficient for
this purpose.
Filing of statements.-The
in sub-section
(3) of section
Maintenance
containing
the details
shall file a statement referred to
II in Form No. II, on or before the 15th day of
every month, before the assessing
5.
proprietor
5. Date of Birth/incorporation/registration
6. Name of the proprietor
Provided that in the case of hotel or auditorium which are already registered
4.
authority.
7. .Address
in code
Phone No.
e-rnail ID
Fax No.
8. Registration
number under the Kerala Tax on Luxuries
Act, 1976, if any
of Register.-
The proprietor.
of remittance
of Mangalya
shall
keep
a register
Nidhi Cess referred
sub-section (3) of section 11 of the Act in Form No. III.
to in
9. Date of commencement
of business
10. Details of Bank Account of the hall/hotel/
kalyanamandapamJauditorium
(a) Name of the Bank
(b) Name of the branch
(c) MICR Number
•
(specify)]
(d) Account Number
(e) Nature of Account
11. Details of security furnished
5
4
All particulars stated above are true to the best of my knowledge,
information and belief.
12. Name and address of the Manager, if appointed
(a) Name
(b) Building name
Signature of authorised signatory with
name and address
Date:
Place:
(c) Building number
(d) Area/Road
For Official Use
(e) Locality
(t) Post Office
1. Date of receipt of application
(g) Pin code
2. Nature of order passed by the assessing
in the application
(h) e-mail ID
(i) Telephone Number
3. Registration certificate with unique identification
number and date, if any, issued
r'\
(j) Mobile Number
13. Name and address of the Power of Attorney holder,
if any, by whom the proprietor
4. Date of issue of registration certificate
is represented:
(a) Name
(b) Building name
(c) Building number
(d) Area/Road
(e) Locali ty
(t) Post Office
(g) Pin code
(h) e-mail ID
(i) Telephone number
(j) Mobile number
14. Nature of business
15. Facility type
16. If a hotel, the star classification
17. Halls whether AlC{Non-AiC
18. Location: Panchayath/Municipality
19.
authority
Seating capacity including that of dining halls
'.
(
6
FORM
7
No. II
No. III
FORM
STMEMENT OF 'MANGAL YA NIDHl CESS' COLLECTED FOR 11IE
MONlli OF
.
MANGALYA NIDlll CESS REGISTER
(See Rule 4 of the Mangalya Nidhi Cess Rules, 2013)
(See Rule 5 of the Mangalya Nidhi Cess Rules, 2013)
Details
0 f marriage
kalyanamandapam/auditorium
Nidhi Cess'
1. Name and address of the hall/hotell
kalyanamandapamlauditorium
2. Name and address of the proprietor
with Telephone
and
connected
functions
held
and the details of remittance
Name and address of the hall/hotel/
kalyanamandapam/auditorium
Number
Register No.
.
3. Registration Number under the Kerala Tax on
Luxuries Act, if any
Unique Identification No
'c-
4. Registration Number under the Kerala Value Added
Tax Act, if any
I:;:
5. Local body License Number
'~
'ti
I:;:
6. Unique Identification Number
;g
Details of marriage and connected functions held in hall!hotel!
kalyanamandapamlauditorium
and remittance details .of
'Mangalya Nidhi Cess'
Name and address of the
Date of person from whom the cess
No.
function
is collected
in hall/hotel/
of 'Mangalya
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TOTAL
TOTAL
VERIFIcmON
The details
furnished
above
are true to the best of my knowledge,
information and belief.
Date:
Place:
By order of the Governor,
A. AlITH KUMAR,
Signature
of authorised signatory
name and address
with
<\)
~ C ...••
Chalan
number.
Invoice
Amount of
date
Receipt
cess
amount
and
Number
collected
details
of
with date
payment
,
~
Secretary to Government.
8
Expl~natory Note
(This does not form part of the notification,
but is intended to indicate its
general purport.)
Sub-sections
(3) and (5) of section
(29 of 2013) empowers
the Government
11 of the Kerala Finance Act, 2013
to prescribe
the form for filing the
statement to the assessing authority, the manner of keeping a register containing
the details of remittance of Mangalya Nidhi Cess and the manner of submitting
application for a unique identification number. Accordingly, the Government have
decided to make rules for this purpose.
The notification
II;..,
is intended to achieve the above object.