(I) Any local autho rity may make bye-Jaws not inconsistent w1th this Act or any rules made thereunder- ( a) for the supply and use of labels 01 stamped or embossed tickets or for the stampmg or embossing of t1ckets ;ent to be stamped or embo~sed and for securing the defacement of labels when used;
(b) for the use of tickets coverirg the admission of more than one person and the calculation of the tax 'hereon and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payment for seats or othtT accommodation;
(e) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admiSsion by means of barriers or mechanical contrivances;
34(4095 466
(d) for the checking of admissions, the keeping of accounts and furnishing of returns by the prop1 ietors of entertainments to which the proviSions of section 4 are applied or m respect of wlHch the arrange ments approved by the local authonty for furnishmg returns are made under section 5 ,
(e) for the renewal of damaged or spoiled labels ,
(f) for the keepmg of accounts of all labels used under this Act;
(g) for the regulatiOn of the time and pldce of holding an entertainment and supervision thereof;
(h) for the regulation of the tim~ and mode of collecting the tax under thi~ Act, and
(i) in general, for carrymg out the purposes of th,s Act.
(2) In makm~ a bye-Jaw, the local authority may provide, that a breach thereof shall be puntshable v-. ith fine wh1ch may extend to fifty rupees and m case of a contmuing b:each with fine wluch may extend to fifleen rupees for every day du11ng which the breach continues after convict10n for the fint breach.
(3) All such bye-laws shall have effect when they have been approved by the Director of Local Bodie:. or such othe1 officer not below the rank of a Deputy Dtrcctor of Local Bodies as may be autho riSf'd by him m that behalfand published m the Gazette, provided that in the case of the bye-laws made by a Municipal CorpOiation, the approval ~hall be that ofthe Government.
13. &peal and Savmgs -The Travancorc-Cochm Local Authorities Entertainments Tax Act, 1951 (Act VI of 1951) and the Madras Enter tainments Tax Act, 1939 (Act X of 1939) as in force in the Malabar District 1 eferred to m ~u b-,ection (2) of sect1on 5 of the States Reorgani satiOn Act, 1956 (Central Act 37 of 1956) are hereby repealed.
Provided that any notification, order, rule or bye-law issued or made under the repealed Acts, shall, so far as 1t is not mcons1~tent with the piOvistons of this Act, contmue in force and be deemed to have been made or issued under the pt ovisions of this Act, unless .md until it is superseded by any notification, order, rule or bye-law made or issued under this Act.