Panchayat:Repo18/vol2-page0271
FORM - XI LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 271
Description
Date
Place
This certificate is subject to the following conditions:-
1. The proprietor should maintain such accounts and submitto the officer issuing the certificate such returns as are prescribed by him.
2. This certificate is subject to the confirmation by the competent authority; such confirmation shall be made after the accounts are checked and if the competent authority is satisfied that the conditions relating to the grant have been fulfilled.
3. This certificate must not be used for any entertainment other than that specified above, and it must be exhibited in a prominent position of the public entrance to the place of entertainment at the time the public are admitted and during the entertainment. No correction or erasure of any kind may be made in the certificate except under the initials of the officer issuing the certificate.
(Signature of the officer issuing the certificate)
Designation
FORM No. XI
See Sub-rule (6) of Rule 46)
In pursuance of the Government sanction accorded in G.O. No. .................................... dated ....................................... (here enter the name/class of the entertainment is exempted from liability to entertainment tax as detailed below:-
1. Category of Entertainment.
2. Place of Entertainment.
3. Period of Entertainment.
Place: Signature of Executive Authority.
Date:
Note.- This certificate is to be exhibited at the place of entertainment while the entertainment is going on.)
GOVERNMENT OF KERALA
Development (M1. Rules) Dept.
No. 90982/ML.Rules 1/69/DD Trivandrum, 10-2-1970.
Circular Memorandum 1
Sub:- Amendments effected to the Kerala Local Authorities Entertainments Tax Act, 1961 by the Kerala Local Authorities Entertainments Tax (Amendment) Act, 1969 - Clarifications.
By the Kerala Local Authorities Entertainments Tax (Amendment) Act, 1969 certain amendments have been effected to the provisions relating to the levy of entertainments Tax on magic, drama and circus performances. Magic performances stand completely exempted from the levy and in respect of dramatic and circus performances a new provisions viz. Section 6A has been incorporated in the statute as follows:-
Section 6A omitted).
Consequent on the coming into force of the above provisions the following points have come up for consideration:-
(1) Whether additional tax on entertainment and surcharge on show tax has to be levied on entertainments which are taxed under section 6 A of the Act, and
(2) Whether the proprietor of dramatic or circus performance has to be completely relieved of any tax in case his eligibility for exemption provided under section 7 of the Act is made out.
The above points have been examined by the Government and the following clarification is issued.
Point (1).- As per Section 2 of the Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963 (22 of 1963) the additional tax is to be levied on each payment of admission to any entertainment which is subject to the levy of entertainments tax under Section 3 of the Kerala Local Authorities Entertainments Tax Act, 1961 (20 of 1961). Since the tax on dramatic and circus performances under the Kerala Local Authorities Entertainments Tax Act, 1961 are to be
![]() |
ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്. |