( 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.
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(3) It shall come mto force on such date as the Government may, by notification m the Gazette, appoint.
* Published in :the Gazette Extraordmary dated 3rd july 1961.
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2. Defimtwns -In th1s Act, unless the context otherwise requires- •.
(I) 'admission' mcludes admissiOn as a spectator or as one of an aud1ence and adrruss1on fo1 the purpose of amusement by takmg part in an entertainment;
(2) 'admiS5ion to an entertainment' mcludes admiss1on to any place m wh1ch the entertamment is held;
{3} 'agriculture' mcludes horticultUI e and breedmg of ammals of every description;
(4) 'entertamment' mcludes any exlubition, performance, amuse ment, game, sport or race to wh1ch pe1sons are admitted for pay ment;
(5) 'mstitution' includes a compan}, !lociety club or other asso ciation of persons by whatever name called,
(6) 'Local authority means- ' 'I
(a) in any C1ty, the CorporatiOn of that City;
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\b) in any Municipal area, the Municipal Council concerned;
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(c) many area withm the jurisdiction cha•at concerned; I 1• , , U , , Is I
(7) 'payment for adm1ssion' mcludes-:- J t I l f J ')I ~ l of a Pancha yat, the Pan-
(a) any payment made by a person who, havmg been admitted to one part of a place of entertamment, 1S subsequently admitted to another part thereof. for admission to wh1ch a payment mvolvmg a tax Or a h1gher ra~e ?f taX ,iS f<;qUJre~ j I .
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(b) any payment for seats or other accommodatiOn in a place of entertammem; and ' I ' ' \_. I . • ' ' , . ' " 1'\ 0\ i)
(c) any payment for any purpose. whats,oever conqected with an entertainment which a person. 1s requ1red to make as a condition of attending or continuing to attend the entertainment in addition to the payment, If any, for admission to the entertainment.
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(8) 'proprietor' in re!atroh to any entertainment includes any person responsible for the management thereof.
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3. General promszons regarding the levy of the tax and the rate of tax.~Any 10Ca:l a:uthority may Ie.vy a tax (hereinafter r~feo:ed,,to {1-S,tl\~. ~ntertain ments tax) at a rate not ·Ies) than ten per ~ent ~nd.not mQre th,an twenty five per cent on each payment for admiSSion to any entertainment.
J \ 'I~ _, 1_. ~ -t . • 4. Compositton and consolidated payment, of tax.-On the app!i~tion of the propnetor of any entertainment m respect of which the entertain ments tax is payable under section 3, the local au~hority·may, subject to• such rules a~ may be. made b} the Governm~n~ .m this q{!'l\alf,. com pound the tax payable m respect of such entertainment for a consoli dated payment.
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