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Section 8: Manner of recovery of tax a11d fznes under the Act

The Kerala Local Authorities Entertainments Tax Act, 1961 (No.20 of 1961)State Act of Kerala · Act 20 of 1961

(!) Any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority.

(2) Any fine 1mposed ur.der tim Act or rules or bve-laws made thereunder shall be recovered m the manner provided in the Code of Criminal Procedure 1898, for the 1 ewvery of fines and shdl on recovery be p.:1id to the local authority concerned to be applied for the general purpo~es of such authority.

9. ltnpection by Local Authonty. (1) Any officer authorised by the local authority in this behalf may enter any place of entertainment while the entertamroent IS proct>eding and any place ordmanly u~ed as a place of entertamment at .:1ny rca~onable ume, with a v1ew to secmg whether the provisiom of this .Act or any lUles made thereunder are being complied w1th.

(2) If any person prevents or obstructs the ent1 y of any officer so authorised, he shall, m addition to any other pumshment to wh1ch he is liable under any law for the ume being m force, be !table on convic­ tion before a Magistrate to a fine not exceeding two hundred rupees.

(3) Every officer authori~d under this section shaH be deemed to be a publ1c servant Within the meaning of section 21 of the lnd1an Penal Code.

Where this provision sits

ActThe Kerala Local Authorities Entertainments Tax Act, 1961 (No.20 of 1961)
Section8
Marginal noteManner of recovery of tax a11d fznes under the Act
JurisdictionState of Kerala
StatusIn force as published by the source

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