Panchayat:Repo18/vol2-page0249

THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961

1.Short title, extent and Commencement................................................................................ 250
2.Definitions. .................................................................................................................................... 250
3.General provision regarding the levy of tax and the rate of tax........................................251
3A.Entertainment tax on Seating Capacity. ............................................................................ 251
3B.Entertainment tax for amusement parks............................................................................ 251
3C.Levy and Collection of Cess.................................................................................................. 252
4.Composition and Consolidated payment of tax.................................................................. 253
5.Admission of persons to entertainments subject to tax.................................................. 253
6.Manner of payment of tax......................................................................................................... 254
6A.Entertainments tax on dramatic and circus performances.......................................... 254
7.Entertainment exempted from payment of tax. ................................................................. 254
7A. Power to exempt...................................................................................................................... 255
8.Manner of recovery of tax and fines under the Act............................................................ 255
9.Inspection by local authority..................................................................................................... 255
10.Penalty for non-payment of tax. ........................................................................................... 255
11.Power of the Government to make rules............................................................................... 256
12.Power of Local Authority to make bye-laws........................................................................ 256
13.Repeal and savings..................................................................................................................... 257

THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962

PART I Preliminary....................................................................................................... 258
PART || - Payment of the Tax by Composition.................................................... 258
PART III - Payment by means of Stamps.............................................................. 259
PART IV - Payment of the Tax on the Basis of Returns.................................... 260
PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance 262
PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution 263
PART VII - Exemption & Refunds.............................................................................. 263
PART VIII - Miscellaneous...................................................................................... 264
FORM No. 1 - XI.......................................................................................................... 265-270
Circular ........................................................................................ . 270 |-