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.
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.