KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962

*THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962

S.R.O. No. 281/62.- In exercise of the powers conferred by Section 11 of the Kerala Local Authorities Entertainments Tax Act, 1961 (Act 20 of 1961), the Government of Kerala hereby make the following rules.-


PART I

Preliminary

1. (a) These Rules may be called "The Kerala Local Authorities Entertainments Tax Rules, 1962.
(b) They shall come into force, on the 1st April, 1962.

2. In these rules, unless there is anything repugnant in the Subject or Context-
(a) 'Act' means the Kerala Local Authorities Entertainments Tax Act, 1961.
(b) “Executive Authority' means in the case of a Municipality or Corporation, the Commissioner and in the case of a Panchayat the executive authority as defined in the Kerala Panchayats Act, 1960 (Act 32 of 1960).
(c) "Form' means a form appended to these rules.
(d) 'Season ticket' means a ticket which authorises admission to a series of entertainments during a definite period specified in it.
3. For the purposes of these rules - 'XXX
(ii) Entertainment shall include a series of entertainments held on any day reckoned from sunrise to Sunrise.


PART II

Payment of the Tax by composition


4. Any proprietor desiring to compound the tax under Section 4 of the Act, shall, not less than seven days before the commencement of the entertainment, apply to the local authority furnishing details of the place, date, time and nature of the entertainment, the tickets of all classes proposed for issue and the rates of payment therefor, the maximum seating capacity in respect of each class, the probable number of admissions on payment in each class and the amount Which the applicant offers as payment for the composition of the tax.

5. (1) The local authority shall, if it proposes to sanction the application fix the amount for which the entertainments tax may be compounded and specify the conditions, if any, subject to which the composition will be accepted. The entertainment shall be held only on payment of the sum so fixed or such portion thereof as may be specified by the local authority:
Provided that the tax so compounded shall not be less than 75 per cent of the probable estimate of tax payable under Section 3 of the Act:
Provided further that the tax compounded at a time shall not be for a period of less than one month and more than three months.
(2) The local authority shall issue to the proprietor a certificate in Form I and the proprietor shall comply with all the conditions laid down therein.


PART III

Payment by means of Stamps

6.The rules in this Part shall apply to all entertainments admissions to which are required to be by tickets of the nature specified in Clause (a) of sub-section (1) of Section 5 of the Act.

7. Save as provided by the rules in this Part, no person shall mark or cause or permit to be marked in any manner any stamp referred to in Clause (a) of sub-section (1) of Section 5 of the Act.
8. The proprietor shall not issue or cause or permit to be issued any ticket being a ticket authorising a person to be admitted to an entertainment unless the price of admission and the statement hereinafter mentioned are legibly printed, stamped or otherwise marked on the ticket.
For the purpose of this rule "price of admission" means price exclusive of the entertainments tax and there shall be marked on every such ticket a statement that the price marked thereon excludes the entertainments tax.
9. The proprietor shall not issue or cause or permit to be issued to any person any stamp referred to in Clause (a) of sub-section (1) of Section 5 of the Act otherwise than securely affixed to a ticket issued for the purpose of authorising admission to an entertainment.
10. The proprietor Shall not, on any payment for admission to an entertainment being made, issue or cause or permit to be issued in respect of that payment any ticket authorising admission to the entertainment, other than a ticket to which is affixed a stamp indicating the proper amount of entertainments tax chargeable in respect of that payment.
11. (1) Save as provided by the rules in this Part, no stamp affixed to a ticket and indicating the proper entertainments taxpayable in respect thereof shall be defaced, cut, torn or diminished before the ticket to which it is so affixed is issued and the proprietor shall not admit or cause or permit to be admitted any person to the entertainment by virtue of a ticket bearing a stamp which has been defaced, cut, torn or diminished.
(2) No person, being the holder of a ticket, to which a stamp is affixed, issued for the purpose of authorising admission to an entertainment, shall deface, cut, tear or diminish the stamp, or cause or permit to be defaced, Cut, torn or diminished.
(3) The proprietor shall cause the tickets of all persons about to be admitted to the entertainment to be collected and every person about to be admitted by means of a stamped ticket shall immediately before admission to the entertainment deliver the ticket with the stamp affixed to the person who is collecting the tickets.
(4) When a ticket is so collected, the proprietor shall forthwith cause the stamp on the ticket to be defaced by tearing the ticket into two portions across the stamp. One portion of the ticket shall be returned to the person to be admitted to the entertainment and the other portion shall be retained, and kept by the proprietor until mid-day following the conclusion of the entertainment. The portion so retained and kept shall be destroyed immediately thereafter.
12. (1) Where any ticket purporting or intended to authorise the admission to the entertainment of more man one person is issued, the ticket shall be clearly marked with the number of persons so authorised to be admitted and the total price charged for the ticket, and the proprietor shall not admit or cause or permit to be admitted to the entertainment by virtue of that ticket a greater number of persons than that marked on the ticket.
(2) For the purpose of calculating the entertainments tax chargeable in Such a case, there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket and each of these payments shall be deemed to be equal in amount to the total price charged for the tickets divided by the total number of persons so authorised. For the purpose of this rule, two children over three years and under twelve years of age each shall be considered to be equivalent to one person.
13. (1) Where the entertainments tax is calculated on a lump sum paid for a season ticket, or for a ticket authorising admission to any entertainment during a certain period of time, the ticket shall, before being issued be marked with the name of the person to whom it is to be issued.
(2) Before any such season or other ticket is issued, a stamp indicating the proper amount of entertainments tax chargeable thereon shall be affixed thereto and the proprietor shall deface the stamp or cause it to be defaced by writing in ink on the face thereof the date of issue of the ticket and any stamp so defaced shall not be required to be defaced again at the time of admission to the entertainment in the manner prescribed in sub-rule (4) of Rule 11.

14. The proprietor shall not admit or cause or permit to be admitted to the entertainment, any person without a ticket with the stamp for the proper amount of the tax affixed to it unless the person is the holder of a pass entitling him to be admitted without payment and clearly marked "free'
Provided that maximum number of free passes which can be issued for entertainment shall be limited to 5 percent of the total number of seats available in each class.
15. The proprietor shall give not less than three days notice of the place, date, time and nature of the entertainment to the executive authority of the local authority concerned and the officer in charge of the police station having jurisdiction over the place.
16. The proprietor shall keep a register of entertainments tax stamps purchased and used in Form No.II and a register of tickets sold in Form No.III and shall submit to the local authority concerned a statement of entertainments tax stamps affixed to the tickets sold for admission in Form NO. II and Form No.III
17. The proprietor shall, at all reasonable times, on demand by any officer authorised by the local authority in this behalf produce or cause to be produced to that officer all books and records kept by the proprietor in Connection with any entertainment and all tickets and portions of tickets and all stamps for the time being in his possession and shall allow that officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.
18. A person who has been admitted to an entertainment shall upon demand made by an officer authorised to enter any place of entertainment under Section 9 of the Act during the course of or immediately before or after the entertainment, produce to such officer the portion of the ticket bearing a stamp defaced in accordance with the rules in this Part by virtue of which ticket he was admitted or the pass entitling him to be admitted without payments.
19. The local authority shall repay to the proprietor of any entertainment, the value of stamps that are returned by him without having been Cut, torn, defaced, diminished or otherwise spoiled or rendered unfit after deducting 5 nayepaise for each rupee or portion of a rupee on the aggregate value of the stamps and may reissue them for their face value.


PART IV

Payment of the Tax on the Basis of Returns

20. Any proprietor wishing to enter into an arrangement for the payment of tax in the manner specified in the latter part of Clause (b) of Sub-section (1) of Section 5 of the Act shall apply to the local authority concerned not less than seven days before the entertainment, in Form No.IV furnishing details as to the place, date, time and nature of the entertainment and also the rates of payment for admission to it. Except in cases where the local authority concerned has by an order in writing exempted the proprietor from doing so, the application shall be accompanied by the tickets of all classes proposed for issue, the tickets of each class being printed in a different colour and bearing separate serial numbers. The local authority concerned, may for sufficient reasons condone the delay in the presentation provided it is presented at least 24 hours prior to the commencement of the entertainment.

21. The local authority Concerned shall, if it proposes to sanction the application fix the amount and the nature of the security to be furnished by the proprietor and the time within which such security should be furnished. When the Security is furnished, the local authority concerned shall grant the proprietor a permit in Form No. V.
22. When the permit is granted, any officer authorised in this behalf by the local authority concerned, shall impress with the official seal of the local authority, all the tickets sent by the proprietor along with his application and return them to the proprietor. The same procedure shall be adopted, in respect of the tickets that may subsequently be issued by the proprietor, and for this purpose such officer may require the proprietor to forward to him such tickets in such intervals as he may fix.
The sealed tickets remaining unsold shall be returned by the proprietor to the local authority. The accounts of tickets sold and those returned by the proprietor shall be maintained by the local authority.

23. The tickets shall be serially numbered and they shall run on consecutively from performance to performance until the series is completed:
Provided that if in any place of entertainment the system of advance booking is in force the tickets for each performance in a day may be serially numbered and each such series of tickets shall run on Consecutively from performance to performance for which they are numbered until the series is completed.
24. Tickets for payment of the difference in the case of admission from a lower to a higher class shall also be serially numbered in the manner specified in Rule 23 and these tickets shall be shown separately in the register of tickets in Form No.III and in the return of tickets specified in the permit in Form No.V.
25. The security furnished under Rule 21 shall be maintained in full so long as the permit continues to be in force and shall be liable to forfeiture either in full or in part if the returns are not furnished on the due date along with the receipt for the tax or if the returns are found to be inaccurate and no reasonable or satisfactory excuse is furnished for such delay or inaccuracy. The security shall also in the event of default, be liable to adjustment towards the tax due at any time without previous intimation.
26. (1) The proprietor shall keep true and correct accounts and submit the returns in the manner specified in the permit in Form No.V and shall also abide by and comply with, all the conditions specified therein.
(2) The proprietor shall pay the amount of tax due to the local authority at such times and in such manner as it may fix.
27. The proprietor shall not issue or cause or permit to be issued any ticket being a ticket authorising any person to be admitted to the entertainment, unless the price of admission and the statement hereinafter mentioned are legibly printed, stamped or otherwise marked on such a ticket and if the ticket should be impressed with the official seal of the local authority concerned unless it has been so impressed. For the purpose of this rule "price of admission" includes the tax due on the total sum paid for admission and there shall be marked on every such ticket a statement that the price marked thereon includes the tax.
28. The proprietor shall also forward to the Executive Authority concerned a return in Form No. VI showing the number and classes of season tickets issued, the period for which such tickets are available and the gross sum realised thereby along with the return for the first of the series of entertainments for admission to which such season tickets are valid. If any season ticket is issued subsequently during the course of the series of entertainment for which the season ticket is valid it shall be shown in the return to be sent for the entertainments which takes place next after the issue of the ticket.
29. (1) The proprietor shall not admit or cause or permit to be admitted to the entertainment any person without a ticket unless a person is the holder of a pass entitling him to be admitted without payment and clearly marked "free".
(2) The proprietor shall cause the tickets of all persons about to be admitted to the entertainment to be collected and every such person shall, immediately before admission to the entertainment, deliver the ticket to the person who is collecting the tickets. When a ticket is so collected, one portion of the ticket shall be returned to the person to be admitted to the entertainment and the other portion shall be retained and kept by the proprietor until midday following the conclusion of the entertainment. The portion so retained and kept shall be destroyed immediately thereafter.
(3) A person who has been admitted to an entertainment shall, upon demand made by an officer authorised to enter any place of entertainment under Section 9 of the Act during the course of or immediately before or after the entertainment, produce to such officer the portion of the ticket by virtue of which ticket he was admitted or the pass entitling him to be admitted without payment.30. The proprietor shall keep registers of payment for admission in Form No. Ill and shall submit to the local authority returns in Form No. Ill.

31. The proprietor shall, at all reasonable times, on demand by any officer authorised by the local authority concerned in this behalf produce or cause to be produced before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of tickets for the time being in his possession and shall allow that officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.
32. The permit shall be exhibited in a conspicuous place and produced before inspecting officers on demand.

PART V

Payment of tax in cases where admission is controlled by Mechanical Contrivance

33. A proprietor may be permitted by the local authority concerned to avail himself of the may be required. He shall be given a permit in Form No. VII.

34. No person shall, unless he is the holder of a pass clearly marked free, be admitted to an entertainment in respect of which a permit is granted under Rule 33 except through the mechanical contrivance and except on payment of the price of admission inclusive of tax.
35. The security furnished under Rule 33 shall be maintained in full so long as the permit Continues to be in force and shall beliable to forfeiture if the returns are not furnished on the due date along with the tax or if the returns are found to be inaccurate. The security shall also in the event of default be liable to adjustment towards the tax due at any time without previous intimation.
36. A proprietor shall keep a register of persons admitted in Form No.VIll.
37. (1) The proprietor shall keep true and correct accounts and submit returns in the manner specified in the permit in Form No. VII and shall also abide by, and comply with, all the conditions specified therein.
(2) The proprietor shall pay the tax due to the local authority in such manner as it may direct.
38. Every mechanical contrivance at a place of entertainment shall at all reasonable times be open to inspection by any officer authorised by the local authority concerned in this behalf.
39. The proprietor shall at all reasonable times on demand by such officer authorised by the local authority concerned produce or cause to be produced before that officer all books and records kept by the proprietor in Connection with any entertainment and shall allow that officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.
40. The permit granted under Rule 33 shall be exhibited in a conspicuous place and produced before the inspecting officers on demand.

PART VA

Payment of Tax, cess and service charge on admission to cinema through e-Tickets:

40A. For the purposes of e-ticketing under clause (aa) of sub-section (1) of section 5 of the Act the proprietor of every cinematheatre shallmake arrangement with the Local Authority concerned for the payment of tax, cess and service charge in advance and shall install an electronic device with an application software approved by the Government in cinema theatres, having the facility for access and verification of any data or information in respect of the tax, cess and service charge due to the local authority as and when required by any officer authorized by the local authority and generating a ticket in electronic form (e-Ticket) indicating the proper tax, cess and service charge for such ticket. The proprietor shall be given a permit in Form No. VII A. He shall be permitted by the local authority to generate required number of e-Tickets in advance payment of sufficient tax, cess and service charge.

40B. The cess levied under section 3C shall be collected along with the tax on each price for admission and the proceeds of the cess collected for each calendar month, less the collection charge shall be remitted by the secretary of the local authority to the account of the Kerala Cultural Activist's Welfare Fund Board on or before the last working day of the succeeding month.

40C. For the purpose of installing the electronic device with hardware and application software required for generating e-Tickets and for the maintenance of such device an amount of 50 paise per ticket shall be levied towards service charge and collected along with the price for admission and tax.
40D. No person shall, unless he is, the holder of a pass clearly marked "Free", be admitted to a cinema except through and e-Ticket indicating the payment of price for admission, tax, cess and service charge.
40E. The proprietor shall keep true and correct account regarding the number of e-Tickets generated, amount of tax, cess and service charge collected and their remittance and submit the returns along with Daily Collection Report in the end of each month to the local authority concerned in Form No. VIIIA.
40F. The proprietor shall pay the balance tax, cess or service charge, if any due to the local authority and any other amount found deficit as per the data maintained by the local authority.
40G. Every electronic device installed in the cinema theatre shall at all reasonable times be open to inspection by any officer authorised by the local authority concerned in this behalf.
40H. The Service charge Collected shall be apportioned among the service providing agencies as per the terms of agreement entered into with the Government.)


PART VI

Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution


41. (1) When the payment for admission to an entertainment or a series of entertainments is a lump sum paid as subscription or contribution to an institution and when such payment enables the persons making it also to exercise other privileges or rights in that institution, the proprietor shall apply to the local authority concerned to fix such amount as appears to it to represent the right of admission to the entertainment or series of entertainments and the amount of tax payable on such portion.
(2) Along with the application, the proprietor shall furnish details of the number of persons so subscribing or contributing, the amount realised, the number and nature of the entertainments, the rates of payment for admission for those who have not so subscribed or contributed and the nature of other rights, privileges, etc. to which a person subscribing or contributing to the institution is eligible, and also a copy of the rules and regulations, if any, of the institution.
(3) The local authority concerned shall fix the amount Which appears to it to represent the right of admission to the entertainment or series of entertainments and the amount of tax payable thereon and may require the proprietor to furnish such security as it may think fit.
(4) The amount of tax fixed by the local authority concerned shall be paid by the proprietor with seven days from the date of receipt by him of the order of the local authority fixing the amount of tax due.


PART VII

Exemption & Refunds

42. Any proprietor claiming exemption from payment of the tax under sub-section (1) of Section 7 of the Act shall, not less than fourteen days before the date of the entertainment present an application for such exemption to the local authority concerned.

Such application shall be accompanied by a fee of rupees five.
The local authority concerned may, in its discretion, require the proprietor to furnish such security as it considers necessary:
Provided that the local authority may, in its discretion, accept an application presented at shorter notice or after the entertainment has been held, “XXX) if it is satisfied that the entertainment falls under one or more of Clauses (a) to (d) of the said Sub-section.
43. (1) A local authority may, if it is satisfied that the information furnished in the application is correct and complete, that the correct fee has been paid and that the request falls within the Scope of Sub-section (1) of Section 7 of the Act, provisionally grant the exemption.

(2) The exemption granted under sub-rule (1) shall be in the form of certificate in Form No. IX or X, as the case may be, and the proprietor shall comply with the conditions specified therein.
(3) As soon as the entertainment in respect of which certificate issued is conducted and the accounts prescribed in the certificate are produced by the proprietor, the local authority may confirm the original order if it is satisfied that the conditions relating to the grant are satisfied. If the accounts are not produced within the time allowed or if any of the conditions prescribed in that behalf are not satisfied, the provisional order issued under sub-rule (1) is liable for cancellation.
(4) Every order passed under sub-rule (3) is final.
44. (1) Any person seeking exemption from liability to tax under sub-section (1) of section 7A shall apply to the Government Well before the commencement of the proposed entertainment.
(2) The application shall be affixed with a court fee stamp Worth Rupees 5.
(3) The application shall specifically state,
(i) the purpose for which the fund raised out of the entertainment is proposed to be utilised;
(ii) the place or places of the entertainment proposed to be conducted, and;
(iii) the period of entertainment.
45. (1) The Government shall consider the application under rule 44 and if they are satisfied that the application is correct, complete and genuine exempt the entertainment from the liability to tax.
(2) The order issued under sub-rule (1) shall be communicated to the applicant and to the Executive Authority of the Local Authority within which the entertainment is proposed to be conducted.
(3) The applicant in whose favour an order under sub-rule (1) has been issued shall produce the order before the Executive Authority of the Local Authority concerned.
(4) A copy of the order issued under Sub-rule (1) shall be affixed in a Conspicuous place where the Entertainment is conducted and produced before the Inspecting officer on demand.
46. (1) Any person seeking exemption from liability to tax under sub-section (3) of Section 7A shall apply to the Local Authority before 30 days of commencement of the entertainment.
(2) The application shall be affixed with Court fee stamp worth Rupees 5.
(3) The local authority shall consider the application under sub-rule (1) and if they are satisfied that the application is correct, Complete and genuine, forward a copy of the same with their recommendation to the Government for previous sanction.
(4) The Government shall consider the request of the Local Authority and take appropriate decision.
(5) The Executive Authority shall, if, sanction is accorded by the Government, issue an order exempting the entertainment from liability to tax.
(6) The exemption granted under sub-rule (5) shall be in Form XI.
(7) A copy of the order issued under sub-rule (5) shall be affixed in a conspicuous place where the entertainment is conducted.


PART VIII

Miscellaneous

47.Every owner or other person in charge of any theatre, hall or other premises who lets out the same for the purposes of an entertainment which is liable to tax under the Act shall give notice of such entertainment to the local authority concerned and the officer in charge of the police station having jurisdiction over the place. Such notice shall be given at least three days before the entertainment and shall specify the nature of the entertainment, the name and address of the proprietor and the date on which, and the time at which, the entertainments is to be held.

48. Any officer authorised to enter any place of entertainment under Section 9 of the Act or any other officer who has to enter any place of entertainment in pursuance of a duty imposed on him by or under the Act or any other law shall, before entering, demand from the proprietor a pass

entitling him to admission without payment. The proprietor shall on demand provide such officer with a pass entitling him to admission without payment and clearly marked "free":
Provided that the failure of the proprietor to comply with the demand shall not prevent such officer from entering the place of entertainment without making any payment and discharging his duty.
49. Any person who commits a breach of any of these rules or of any of the conditions of the permit in Form Nos. V and VII or any of the certificates in Form Nos. I, IX, X and XI shall on conviction by a Magistrate be punishable with fine which may extend to one hundred rupees.
50. Where a form has been prescribed by these rules for the keeping or maintaining of any register or for the submission of any return, only the appropriate form shall be used for the purpose.
51. Where a permit or certificate granted under these rules is lost or accidently destroyed, a duplicate of the permit or certificate, as the case may be, may be granted on payment of a fee of one rupee and the same shall be superscribed duplicate.
52. The service on a proprietor of any notice, summons or order under the Act or the rules made thereunder may be effected in any of the following ways, namely:-
(a) by giving or tendering it to such proprietor or his manager or his clerk or agent; or
(b) if such proprietor or his manager or clerk or agent is not found, by leaving it at the place of entertainment or last known place of residence of by giving or tendering it to Some adult member of his family; or
(c) if the address of such proprietor is known by sending it to him by registered post; or,
(d) if none of the modes aforesaid is practicable by affixing it in Some conspicuous place of his last known place of entertainment or residence.
53. (1) Any officer authorised by the local authority concerned may require any person whose evidence he considers necessary for the purpose of any enquiry under the Act or the rules made thereunder to appear before him and give evidence. Such officers may examine such person on oath or affirmation.
(2) Such officer shall have all the powers conferred on a court by the Code of Civil Procedure, 1908 for the purpose of securing the attendance of persons or the production of documents.
(3) Such officer shall issue a summons for the production of documents or the appearance of any person.
54. Aperson other than the proprietor appearing before an Officer, in pursuance of a summons to give evidence or produce documents in an enduiry under the Act or the Rules made thereunder shall be paid from the funds of the local authority concerned travelling allowance and batta at such rates as may be fixed by the State Government from time to time.

FORM No.1

See Rule 5(2)

Certificate of composition of the entertainment tax


This is to certify that the proprietor of the entertainment specified below has paid the tax by composition:-
(1) Name of the proprietor
(2) Description of the entertainment
(3) Date
(4) Place
2. This certificate must not be used for any entertainment other than that specified above, and it must be exhibited in a prominent position at the public entrance to the place of entertainment at the time the public are admitted and during the entertainment.
No correction or erasure of any kind must be made or allowed to be made in this certificate.

Station:

Signature of the Officer Designation

Date :



FORM No. II
(See Rule 16)
Register of Entertainments Tax Stamps
Place of Entertainment
DENOMINATION OF STAMP

Date             Number of stamps Purchased           Number of stamps issued for affixture to tickets             Balance on hand             Remarks

  (1)                                    (2)                                                        (3)                                                                  (4)                              (5)



(Signed)
Proprietor
FORM No. III
(See Rules 16, 24 & 30)
Register of Tickets sold '
Entertainment
Place of Entertainment Date


Seating Capasity of each classes Priceof admission Serial number of tickets issued (from numbers to numbers ) Number of ticket sold Number of Free pass issuied Amount received on account of ticket sold Amount of Entertainment Tax Remarks


(1)                                  (2)                                 (3)                                (4)                                 (5)                                  (6)                     (7)          (8)


                                                                                                                                                    Rs. Ps.                               Rs. Ps. 

                                                                                                                                                       TOTAL

(Signed)
Proprietor
FORM No. IV
[See Rule 20]
Application to the.................................................................... for permission to pay the entertainments tax on the basis of returns under Section 5 of the Kerala Local Authorities  Entertainments Tax Act, 1961.

Applicant's (Proprietor's) name.

Residential Address.
Kind of entertainments.
Place where they will be held.
How often in a week and on what days.

Price of admission.

Sir, I beg to apply for grant of permission to pay the entertainments tax on the basis of returns under Section 5 of the Kerala Local Authorities Entertainments Tax Act, 1961.

I agree to furnish the security demanded for the payment of the entertainments tax due from me and to furnish true returns of payments for admission to the entertainments under each class of ticket value in such form and at such time as may be stipulated.

I agree to pay the taxes due in respect of each entertainment along with the returns before the next entertainment commences and shall pay any excess found due within seven days after it is demanded.

I agree to and shall abide by all the conditions of the permit. If I fail to submit true returns it is open to the.... to forfeit the security furnished and recover the taxes due from me in addition

Date:
Yours faithfully,
FORM No. V
[See Rules 21, 24 and 26]
Permit to pay the tax on the basis of returns
(Proprietor) dated................................
Read:- Application from................. in respect of the following entertainment:

.....................(Proprietor) is permitted to pay the entertainments tax due on the above entertainments on the basis of returns to be submitted by him. This permission is subject to the following conditions:

(1) This permission may be revoked at any time without reason being assigned and no compensation shall be payable by the..................... on account of any loss caused to the proprietor by reason of such revocation.

(2) It is subject to the observance of the provisions of the Kerala Local Authorities Entertainments Tax Act, 1961, the rules and bye-laws framed thereunder and the conditions of this permit and such other conditions as may from time to time be specified.

(3) A correct and complete account shall be maintained in Form No. III appended to the Kerala Local Authorities Entertainments Tax Rules, 1962 and shall show the number of tickets of every class issued and sold for each performance, the amount received for such tickets and the total of the entertainments tax due thereon. This account and ticket remaining in stock shall be shown to the inspecting officer with other connected records when demanded for verification. Full facilities shall be given to inspecting officer to check the correctness of the records by counting the number of spectators or the audience during any performance covered by this permit.

(4)A return giving respect of the particulars prescribed in Form No.III, appended to the Kerala Local Authorities Entertainments Tax Rules. 1962 for all performance week from Monday to Sunday (both inclusive)shall be(both inclusive)shall be sent so as to reach the office of each day on the Tuesday immediately following at the latest. The amount of tax due shall be paid along with on the next working day the return.

(Signature of the Officer)
Designation T
FORM No. VI
[See Rule 28]
Return of season tickets sold for the period ending

              Class of                                       Number of                    Period for                                   Gross sum                    Amount of        Remarks           
             tickets                                          tickets Sold                   which available                            released                       tax due
                                                                                                                                                                                                                          

                 1                                                       2                                    3                                              4                                   5                   6



Proprietor
FORM No. VII
(See Rules 33 and 37(1)]
Permit for the Payment of the Tax on the Basis of
Returns as Recorded by Mechanical Contrivance
Read: - Application from                                                                                                            dated 19 in respect of the following entertainments


Proprietor is permitted to pay the entertainments tax due on the above entertainments on the basis of the returns recorded by the mechanical contrivance installed at the place of entertainments.


(1) This permission may be revoked at any time without reason being assigned and no compensation shall be payable by..................... on account of any loss caused to the proprietor by reason of Such revocation.


(2) It is subject to the observance of the provisions of the Kerala Local Authorities Entertainments Tax Act, 1961, the rules and bye-laws framed thereunder, the conditions of this permit and such other conditions as may from time to time be specified.


(3) A correct and complete account shall be maintained in Form No.VIII appended to the Kerala Local Authorities Entertainments Tax Rules, 1962 and shall show the number of persons admitted to each class, the amount received and the total of the entertainment tax due thereon. This account shall be shownto the inspecting officers with other Connected records when demanded for verification. Full facilities shall be given to the inspecting officers to check the Correctness of the records by continuing the number of spectators or the audience during any performance covered by this permit.


(4) A return in Form No. VIII appended to the Kerala Local Authorities Entertainments Tax Rules, 1962 showing the payments for admission made in respect of all performances in a week from Monday to Sunday (both inclusive) (each day)

shall be sent so as to reach the office of the undersigned on the Tuesday immediately following (next Working day)

at the latest. The amount of tax due shall be remitted along with the return. The number of persons admitted on free passes or at Concession rates shall invariably be noted in the returns separately for each performance.

(Signature of the Officer)
Designation
FORM No. VII A
See Rule 40 A
Permit for the payment of the Tax, cess and service charge on
admission to cinema through e-Ticket


Proprietor is permitted to pay the entertainment tax, cess and service charge in advance for the required number of e-Tickets.


(1) This permission may be revoked at any time without reason being assigned and no compensation shall be payable by............. on account of any loss caused to the proprietor by reason of such revocation.


(2) It is subject to the observance of the provisions of the Kerala Local Authorities Entertainments Tax Act, 1961 the rules and bye-laws framed thereunder, the conditions of this permit and such other conditions as may from time to time be specified.


(3) A correct and complete account shall be maintained in Form No. VIII A appended to the Kerala Local Authorities Entertainment Tax Rules, 1962 and shall show the under of e-Tickets generated, amount of Tax, cess and service charge collected and remitted and the balance if any. This account shall be shownto the inspecting officers with other connected records when demanded for verification. Full facilities shall be given to the inspecting officers to check the correctness of the records by counting the number of spectators or the audience during any performance covered by this permit.


(4) A return in Form No. VIII A appended to the Kerala Local Authorities Entertainments Tax Rules, 1962 showing the number of e-tickets generated, amount of tax, cess and service charge

collected and remitted in respect of all performances in a calendar month along with DCR of each show shall be send so as to reach the office the undersigned on the immediately following working day.

          (5) The balance amount of tax, cess and service charge due shall be remitted along with the return. The number of persons admitted on free passes or at concession rates hall invariably be noted returns separately for each performance.
(Signature of Officers)
Designation.]
FORM No. VIII
(See Rule 36)
Register of Number of Persons Admitted by Mechanical contrivance
Entertainment
Place of Entertainment
Date

 Price of                Number of persons                         Number of persons                        Gross receipts              Amount                             Remarks
admission             admitted on payment                     admitted on free passes                                                      of tax collected 

     1                                 2                                                     3                                                4                                5                                      6

                                                                                                                                               Rs. Ps.                         Rs. Ps

TOTAL


Signature of Proprietor
Designation
5B[FORM NO. VII A
[See Rule 40E]
Register of Number of Persons Admitted by e-Tickets
Place of Entertainment.
(Name of Theatre).
Date....

  Price of     Number of Persons                    Number of person             Total Amount   Amount of        Amount of     Balance Amount of service Amount of service

charge remitted

Admission  admitted on Payment (e-Ticket)   admitted on free passes           (in 3)        Tax collected   Tax remitted  if any     charge Collected


Balance if any Amount of cess collected Amount of cess remitted Balance if any


1 2 3 4 5 6 7 8 9 10 11 12 13


Total


(Signature of Proprietor)

Designation]


                                                   FORM NO. IX 
                                                   (See Rule 43) 
                 Certificate of Exemption From Entertainments Tax 

The proprietor having paid to the Local Authority the prescribed fee of rupees five, this is to certify that the entertainment specified below is permitted to be given free of entertainments tax provided that the whole of the takings is devoted to philanthropic, religious or charitable purposes as specified below.

Description

Date


Place

Purpose for which the proceeds are to be utilised.


This certificate is issued subject to the following conditions:-


(1) The whole of the takings of the entertainment without any deduction for expenses must be paid over to ....................................................

(2) A full and true account of the entire takings shall be furnished by the proprietor to the institution or person specified in condition (1) along with the gross proceeds and an acknowledgment from the institution or person to that effect shall be filed before the officer issuing certificate within One month after the date of entertainment.

(3) The proprietor shall maintain proper accounts and shall submit to the officer issuing the certificate such returns as prescribed by him.

(4) The proprietor will be liable for the payment of the proper entertainments tax if the officer issuing the certificate is not satisfied that the whole of the taking is devoted to philanthropic, religious or charitable purposes as specified above, without any deduction for expenses.

(5) This certificate must not be used for any entertainment other than that specified above and it must be exhibited in a prominent position at the public entrance to the place of entertainment at the time the public are admitted and during the entertainment. No correction or erasure of any kind may be made in the certificate except under the initials of the officer issuing the certificates.

(6) If the entertainment is not given on the date and at the place specified above the proprietor must give notice in writing to that effect to the officer issuing the certificate within one week after the date fixed for holding it.

(7) The deposit of Rupees........................................ made by the proprietor (name).........................as security for devoting the entire gross proceeds for the purposes for which the entertainment is intended will be returned on production of satisfactory proof that they have been so appropriated.

                              (Signature of the officer issuing the certificate)
                                                                                       Designation                                            

FORM No. X See Rule 43) Provisional Certificate for exemption from Entertainments Tax The proprietor having paid to the Local Authority the prescribed fee of Rupees 5, this is to certify that the entertainment more particularly specified below, having been reported by the proprietor to be one. (a) of a wholly educational character; (b) provided for purposes which are partly educational, cultural or scientific by an institution not conducted or established for profit; (c) provided by an institution not conducted for profit and falling within the scope of Section 7 (1) of the Kerala Local Authorities Entertainments Tax Act, 1961. (Strike out such of the items as are not applicable) is provisionally exempted from the levy of entertainments tax 6. Substituted by Notification No. 33999/M1 dt. 30-5-1962. FORM - XI LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 271


Description


Date


Place


This certificate is subject to the following conditions:-


1. The proprietor should maintain such accounts and submitto the officer issuing the certificate such returns as are prescribed by him.


2. This certificate is subject to the confirmation by the competent authority; such confirmation shall be made after the accounts are checked and if the competent authority is satisfied that the conditions relating to the grant have been fulfilled.


3. This certificate must not be used for any entertainment other than that specified above, and it must be exhibited in a prominent position of the public entrance to the place of entertainment at the time the public are admitted and during the entertainment. No correction or erasure of any kind may be made in the certificate except under the initials of the officer issuing the certificate.


                       (Signature of the officer issuing the certificate)  
                                                                                        Designation


                                                  FORM No. XI 
                                 See Sub-rule (6) of Rule 46) 


In pursuance of the Government sanction accorded in G.O. No. .................................... dated ....................................... (here enter the name/class of the entertainment is exempted from liability to entertainment tax as detailed below:-

1. Category of Entertainment.

2. Place of Entertainment.


3. Period of Entertainment.

Place: Signature of Executive Authority.


Date:

Note.- This certificate is to be exhibited at the place of entertainment while the entertainment is going on.)


                                 GOVERNMENT OF KERALA
                              Development (M1. Rules) Dept.


No. 90982/ML.Rules 1/69/DD Trivandrum, 10-2-1970.


                                   Circular Memorandum 1

Sub:- Amendments effected to the Kerala Local Authorities Entertainments Tax Act, 1961 by the Kerala Local Authorities Entertainments Tax (Amendment) Act, 1969 - Clarifications.

By the Kerala Local Authorities Entertainments Tax (Amendment) Act, 1969 certain amendments have been effected to the provisions relating to the levy of entertainments Tax on magic, drama and circus performances. Magic performances stand completely exempted from the levy and in respect of dramatic and circus performances a new provisions viz. Section 6A has been incorporated in the statute as follows:-

Section 6A omitted).

Consequent on the coming into force of the above provisions the following points have come up for consideration:-

(1) Whether additional tax on entertainment and surcharge on show tax has to be levied on entertainments which are taxed under section 6 A of the Act, and

(2) Whether the proprietor of dramatic or circus performance has to be completely relieved of any tax in case his eligibility for exemption provided under section 7 of the Act is made out.

The above points have been examined by the Government and the following clarification is issued.

Point (1).- As per Section 2 of the Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963 (22 of 1963) the additional tax is to be levied on each payment of admission to any entertainment which is subject to the levy of entertainments tax under Section 3 of the Kerala Local Authorities Entertainments Tax Act, 1961 (20 of 1961). Since the tax on dramatic and circus performances under the Kerala Local Authorities Entertainments Tax Act, 1961 are to be

levied under section 6A, of the Act the question of levying additional tax and surcharge on show tax on these entertainments do not arise.

Point (2).- Section 7 of the Act provides that the entertainments tax shall not be levied on payments for admission to any entertainment where the local authority in Satisfied that the entertainment is of a wholly educational character etc. Hence, it is clear that entertainments exempted from the levy of tax under section 7 of the Act cannot be assessed to entertainment tax either under section 3 or under section 6A of the Act. Those entertainments cannot also be assessed to the additional tax under Kerala Additional Tax on Entertainment and Surcharge on Show Tax Act, 1963 (22 of 1963).

The Director of Panchayats will bring these instructions to the notice of all the Panchayats.

GOVERNMENT OF KERALA
Development (Municipal B) Dept.,
No. 97854/M.B2/69/DD.
Dated, Trivandrum, 14-5-1970. Circular t
Memorandum II

Sub:- Sealing of tickets - Section 6A of the Kerala Local Authorities Entertainment Tax Act - Direction issued. According to Rule 45 of the Kerala Local Authorities Entertainment Tax Act, 1961 all tickets proposed to be issued in respect of entertainment exempted from tax shall be got stamped. The methods for payment of entertainment tax have been laid down in the Rules. According to Rule 22, when tax is paid on the basis of returns the tickets shall be got stamped by the proprietor. There are also other methods for payment of tax viz., payment by means of stamps, payments where admission is regulated by mechanical contrivance etc. where sealing of tickets is not made. By the Kerala Local Authorities Entertainment Tax (Amendment) Act, 1969 a tax at the rate of Rupees 15/- per show for circus performances and Rupees 25/- per show for dramatic performances was introduced. In view of the fact that there is no provision in the Rules that tickets should be got sealed when tax is paid (tax is not obviously on the basis of returns) and since the shows are not exempted from entertainment tax, there would be no need for getting the tickets sealed.

GOVERNMENT OF KERALA
Local Administration Department
No. 11185/M1B2/71/LAD
(Municipal, B) Trivandrum, 12-5-1971
Circular Memorandum Ill

Sub-Amendments effected to the Kerala Local Authorities Entertainment Tax Act, 1961 by the Kerala Local Authorities Entertainment Tax (Amendment) Act, 1969 - Clarification - Inclusion of Hypnotism under the term magic performances.

By Section 2 of the Kerala Local Authorities Entertainments Tax (Amendment) Act, 1969 "Magic Performances" are exempted from the levy of entertainment tax.

A question has been raised whether a performance of "hypnotism” will come within the meaning of magic performance for the purpose of exemption from the levy. Government have examined the question and Government, have been advised that "hypnotism” may be taken as coming within the meaning of the term "natural magic" which is defined as the art of working Wonders by a Superior knowledge of the powers of nature. For the above reasons, the "magic performance" exempted under Section 2 of the Kerala Local Authorities Entertainment Tax (Amendment) Act, 1969 have to be viewed as taking in an exhibition of hypnotic powers also.

In the circumstances Government are pleased to clarify that "magic performance” exempted under the Kerala Local Authorities Entertainment Tax (Amendment) Act, 1969 will include the performance of "hypnotism" also for the purpose of exemption from the levy of entertainment tax.

GOVERNMENT OF KERALA
Local Self Government (RD) Department
G.O.(P)NO. 14/2016/LSGD
4th March 2016, Trivandrum</div SRO. No. 244/2016.- In exercise of the powers conferred by the proviso to sub-section (1) of section 5 of the Kerala Local Authorities Entertainments Tax, Act, 1961 (20 of the 1961), the Government of Kerala hereby notify that the admission to cinema in any place in the State shall be made only with a ticket in the electronic form, indicating the proper tax for such ticket, generated out of an electronic device with an application software approved by Government, having the facility for access and verification of any data or information in respect of the tax due to the local authority as and when required by any officer authorised by the local authority.This notification will come into effect from 2nd May, 2016.