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Section 6A: Entertainments tax on dramatic and circus performances

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

(1) Notwithstanding anything contained in sections 3 and 6, the entertainments tax leviable by a local authority—

(a) on dramatic performances to which persons are admitted for payment shall be 4[hundred rupees] on each performance, and

(b) on circus performances to which persons are admitted for payment shall be 5[sixty rupees] on each performance.

(2) The tax referred to in sub-section (1) shall be recoverable from the proprietor of the dramatic performance or circus performance, as the case may be.

Explanation.—For the purposes of this section, the expression "dramatic performance" means any play , pantomime or other drama.]

Where this provision sits

ActThe Kerala Local Authorities Entertainments Tax Act 1961
Section6A
Marginal noteEntertainments tax on dramatic and circus performances
JurisdictionState of Kerala
StatusIn force as published by the source

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