Panchayat:Repo18/vol2-page0253

charges at such rate as may be specified by the Government, by notification in the Gazette from time to time shall be paid to the Kerala Cultural Activists' Welfare Fund Board Constituted under the Kerala Cultural Activists' Welfare Fund Act, 2010.
(3) The proceeds of the cess collected under sub-section (2) for each calendar month shall be remitted by the Secretary of the local authority to the account of the Kerala Cultural Activists' Welfare Fund Board on or before the last Working day of the succeeding month.
(4) Where the proceeds of the cess collected by the local authority is not paid within the time limit specified in sub-section (3), the local authority concerned shall pay the said amount to the Kerala Cultural Activists' Welfare Fund Board together with penalty at the rate of one and a half per cent per mensum from the said time limit.
(5) The Secretary and the President or the Chairperson of the local authority concerned shall be jointly responsible for all belated payments and any amount paid to the Kerala Cultural Activists' Welfare Fund Board by way of penalty shall be realised from such Secretary and President or Chairperson of the local authority.
(6) The provisions of sections 5,6,7, 7A and Sections 8 to 10 shall apply in respect of cess on tickets for admission to cinema and the word "tax" therein shall be construed as to include cess also.
4. Composition and consolidated payment of tax.- On the application of the proprietor of any entertainment in respect of which the entertainments tax is payable under Section 3, the local authority may, subject to such rules as may be made by the Government in this behalf, compound the tax payable in respect of such entertainment for a consolidated payment.
5. Admission of persons to entertainments subject to tax.- (1) Save in the cases referred to in Section 4 and Section 6A), no person shall be admitted for payment to any entertainment where the price for admission is subject to entertainments tax except (a) with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the local authority indicating the proper tax for such ticket; or
(aa) with a ticket in the electronic form, indicating the proper tax for such ticket, generated out of an electronic device with an application software approved by the Government, having the facility for access and verification of any data or information in respect of the tax due to the local authority as and when required by any officer authorised by the local authority; or:
(b) in special cases, with approval of the local authority, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted.
Unless the proprietor of the entertainment has made arrangements approved by the local authority for furnishing returns of the payments for admission to the entertainment and has given security approved by the local authority for the payment of the entertainment tax.
Provided that the Government may, by notification in the Gazette, specify that the admission to any class or classes of entertainments or to any place or places where an entertainment is held, shall be made only with a ticket under clause (aa) of sub-section (1) and thereupon no ticket under clause (a) shall be issued for admission to such entertainment.
(2) Nothing contained in sub-section (1) shall be deemed to preclude the local authority from requiring security from the proprietor of an entertainment for the payment of the entertainments tax in any other case.
(3) For the purpose of installing the electronic devices with the hardware and application software required for generating the tickets in the electronic form as provided in clause (aa) of

ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്.