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Section 2: Definitions

The Kerala Local Authorities Entertainments Tax Act 1961State Act of Kerala · Act 20 of 1961

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 2[but does not include any magic performance];

(5) 'institution' includes a company, society, club or other association of persons by whatever name called;

3[(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).];

* Received the assent of the Governor on the 1st day of July, 1961 and published in the Kerala Gazette Extraordinary No.81 dated 3rd July, 1961.

1 S.R.O. No.90/62 dated 22.03.1962 published in the Kerala Gazette Exraordinary No.72 dated 23.03.1962 (w.e.f. 01.04.1962).

2 Inserted by Act 33 of 1969 (w.e.f 01-11-1969).

3 Substituted by Act 16 of 2000 (w.e.f 12-05-2000).

(7) 1[“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 condution 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 accommodation in a place of entertainment and includes in respect of any person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a higher payment is required;]

(8) 'proprietor' in relation to any entertainment includes any person responsible for the management thereof.

Where this provision sits

ActThe Kerala Local Authorities Entertainments Tax Act 1961
Section2
Marginal noteDefinitions
JurisdictionState of Kerala
StatusIn force as published by the source

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