The Kerala Local Authorities Entertainments Tax Act 1961
State Act of Kerala · Act 20 of 196117 provisions
The enactment
| Long title | 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 |
|---|---|
| Type | Act |
| Citation | Act 20 of 1961 |
| Year | 1961 |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
| Provisions published | 17 |
| Subjects | taxation, local |
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 General provision regarding the levy of tax and the rate of tax
- Section 3A Entertainment tax on seating capacity
- Section 3B Entertainment tax for amusement parks
- Section 3C Levy and collection of cess
- Section 4 Composition and consolidated payment of tax
- Section 5 Admission of persons to entertainments subject to tax
- Section 6 Manner of payment of tax
- Section 6A Entertainments tax on dramatic and circus performances
- Section 7 Entertainment exempted from payment of tax
- Section 8 Manner of recovery of tax and fines under the Act
- Section 9 Inspection by Local Authority
- Section 10 Penalty for non-payment of tax
- Section 11 Power of the Government to make rules
- Section 12 Power of Local Authority to make bye-laws
- Section 13 Repeal and Savings
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