Panchayat:Repo18/vol2-page0258

*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.