Panchayat:Repo18/vol2-page0268


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