THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961
Act 20 of 1961
(Amended by Acts 15 of 1962, 33 of 1969, 19 of 1975, 7 of 1980, 14 of 1987, 16 of 2000, 26 of 2005 & 21 of 2013)
An Act to unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the State of Kerala.
Preamble.- Whereas it is expedient to unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the State of Kerala.
Be it enacted in the Twelfth Year of the Republic of India as follows:-
1. Short title, extent and commencement.- (1) This Act may be called The Kerala Local Authorities Entertainments Tax Act, 1961.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.
2. Definitions.- In this Act, unless the context otherwise requires (1) "admission' includes admission as a spectator or as one of an audience and admission for the purpose of amusement by taking part in an entertainment;
(2) "admission to an entertainment' includes admission to any place in which the entertainment is held;
(3) agriculture includes horticulture and breeding of animals of every description;
(4) "entertainment includes any exhibition, performance, amusement, game, sport or race to which persons are admitted for payment but does not include any magic performancel;
(5) “institution' includes a company, Society, club or other association of persons by whatever name called;
(6) "Local authority" means a village panchayat constituted under Section 4 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) or a municipality constituted under Section 4 of the Kerala Municipality Act, 1994 (20 of 1994);
(7) payment for admission' means-
(a) the price for admission, and
(b) any payment for any purpose whatsoever Connected with an entertainment (including any tax) which a person is required to make as a condition for attending or continuing to attend the entertainment in addition to the price for admission;
(7A) price for admission' means the cost of a ticket (excluding any tax) for a seat or other