http://panchayatwiki.lsgkerala.gov.in/index.php?action=history&feed=atom&title=Panchayat%3ARepo18%2Fvol2-page0249 2026-04-12T04:14:39Z Revision history for this page on the wiki MediaWiki 1.40.1 http://panchayatwiki.lsgkerala.gov.in/index.php?title=Panchayat:Repo18/vol2-page0249&diff=5461&oldid=prev 2018-02-02T04:51:26Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 04:51, 2 February 2018</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l1">Line 1:</td> <td colspan="2" class="diff-lineno">Line 1:</td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>'''THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961'''</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">== </ins>'''THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961''' <ins style="font-weight: bold; text-decoration: none;">==</ins></div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>Short title, extent and Commencement............................................................................ 250 Definitions. ........................................................................................................................ 250 General provision regarding the levy of tax and the rate of tax........................................ 251 Entertainment tax on Seating Capacity. ........................................................................... 251 Entertainment tax for amusement parks.......................................................................... 251 Levy and Collection of Cess............................................................................................. 252 Composition and Consolidated payment of tax................................................................ 253 Admission of persons to entertainments subject to tax.................................................. 253 Manner of payment of tax................................................................................................. 254 Entertainments tax on dramatic and circus performances...........................................<del style="font-weight: bold; text-decoration: none;">... 254 </del>Entertainment exempted from payment of tax. ............................................................... 254 Power to exempt............................................................................................................... 255 Manner of recovery of tax and fines under the Act........................................................... 255 Inspection by local authority............................................................................................. 255 Penalty for non-payment of tax. ....................................................................................... 255 Power of the Government to make rules.......................................................................... <del style="font-weight: bold; text-decoration: none;">256 Power </del>of Local Authority to make bye-laws..................................................................... 256 Repeal and savings........................................................................................................... 257</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">1.</ins>Short title, extent and Commencement<ins style="font-weight: bold; text-decoration: none;">....</ins>............................................................................ 250<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">2.</ins>Definitions<ins style="font-weight: bold; text-decoration: none;">. ...........</ins>......................................................................................................................... 250<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>PART <del style="font-weight: bold; text-decoration: none;">| </del>Preliminary........................................................................................... <del style="font-weight: bold; text-decoration: none;">258 PART || </del>- Payment of the Tax by Composition.................................................... 258 PART III - Payment by means of Stamps............................................................ 259 PART IV - Payment of the Tax on the Basis of Returns<del style="font-weight: bold; text-decoration: none;">..</del>.................................... 260 PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance................................................................<del style="font-weight: bold; text-decoration: none;">....... 262 PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution </del>.................................... <del style="font-weight: bold; text-decoration: none;">263 PART VII - Exemption &amp; Refunds</del>............................................................<del style="font-weight: bold; text-decoration: none;">.............. 263 PART VIII </del>- <del style="font-weight: bold; text-decoration: none;">Miscellaneous..</del>.................................................................................... <del style="font-weight: bold; text-decoration: none;">264 FORM No</del>. <del style="font-weight: bold; text-decoration: none;">1 - XI</del>.....................<del style="font-weight: bold; text-decoration: none;">..................................................................................... 265-</del>270 Circular ........................................................................................ . 270 |-</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">3.</ins>General provision regarding the levy of tax and the rate of tax........................................251<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">3A.</ins>Entertainment tax on Seating Capacity<ins style="font-weight: bold; text-decoration: none;">. </ins>............................................................................ 251<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">3B.</ins>Entertainment tax for amusement parks<ins style="font-weight: bold; text-decoration: none;">..</ins>.......................................................................... 251<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">3C.</ins>Levy and Collection of Cess<ins style="font-weight: bold; text-decoration: none;">.....</ins>............................................................................................. 252<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">4.</ins>Composition and Consolidated payment of tax<ins style="font-weight: bold; text-decoration: none;">..</ins>................................................................ 253<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">5.</ins>Admission of persons to entertainments subject to tax.................................................. 253<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">6.</ins>Manner of payment of tax<ins style="font-weight: bold; text-decoration: none;">........</ins>................................................................................................. 254<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">6A.</ins>Entertainments tax on dramatic and circus performances.......................................... <ins style="font-weight: bold; text-decoration: none;">254&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">7</ins>.Entertainment exempted from payment of tax<ins style="font-weight: bold; text-decoration: none;">. .</ins>................................................................ 254<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">7A. </ins>Power to exempt<ins style="font-weight: bold; text-decoration: none;">.......</ins>............................................................................................................... 255<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">8.</ins>Manner of recovery of tax and fines under the Act<ins style="font-weight: bold; text-decoration: none;">.</ins>........................................................... 255 <ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">9.</ins>Inspection by local authority<ins style="font-weight: bold; text-decoration: none;">........</ins>............................................................................................. 255 <ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">10.</ins>Penalty for non-payment of tax<ins style="font-weight: bold; text-decoration: none;">. ...</ins>........................................................................................ 255<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">11.</ins>Power of the Government to make rules..........................................................................<ins style="font-weight: bold; text-decoration: none;">..... 256&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">12.Power </ins>of Local Authority to make bye-laws<ins style="font-weight: bold; text-decoration: none;">...</ins>..................................................................... 256<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">13.</ins>Repeal and savings<ins style="font-weight: bold; text-decoration: none;">..........</ins>........................................................................................................... 257<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div> </div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">== </ins>THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 <ins style="font-weight: bold; text-decoration: none;">==</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>PART <ins style="font-weight: bold; text-decoration: none;">I </ins>Preliminary...........................................................................................<ins style="font-weight: bold; text-decoration: none;">............ 258&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">PART || </ins>- Payment of the Tax by Composition.................................................... 258<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>PART III - Payment by means of Stamps<ins style="font-weight: bold; text-decoration: none;">..</ins>............................................................ 259<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>PART IV - Payment of the Tax on the Basis of Returns.................................... 260<ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance <ins style="font-weight: bold; text-decoration: none;">262&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution 263 &lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">PART VII - Exemption &amp; Refunds.....</ins>......................................................................... <ins style="font-weight: bold; text-decoration: none;">263&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">PART VIII - Miscellaneous</ins>...................................................................................... <ins style="font-weight: bold; text-decoration: none;">264 &lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">FORM No</ins>. <ins style="font-weight: bold; text-decoration: none;">1 </ins>- <ins style="font-weight: bold; text-decoration: none;">XI</ins>.......................................................................................................... <ins style="font-weight: bold; text-decoration: none;">265-</ins>270 <ins style="font-weight: bold; text-decoration: none;">&lt;br&gt;</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>Circular ........................................................................................ . 270 |-</div></td></tr> </table>

Nandakumar http://panchayatwiki.lsgkerala.gov.in/index.php?title=Panchayat:Repo18/vol2-page0249&diff=4069&oldid=prev 2018-01-06T07:24:52Z

<p>&#039;&#039;&#039;&#039;THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961&#039;&#039;&#039; Short title, extent and Commencement.........................&#039; താൾ സൃഷ്ടിച്ചിരിക്കുന്നു</p> <p><b>New page</b></p><div>&#039;&#039;&#039;THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961&#039;&#039;&#039;<br /> Short title, extent and Commencement............................................................................ 250 Definitions. ........................................................................................................................ 250 General provision regarding the levy of tax and the rate of tax........................................ 251 Entertainment tax on Seating Capacity. ........................................................................... 251 Entertainment tax for amusement parks.......................................................................... 251 Levy and Collection of Cess............................................................................................. 252 Composition and Consolidated payment of tax................................................................ 253 Admission of persons to entertainments subject to tax.................................................. 253 Manner of payment of tax................................................................................................. 254 Entertainments tax on dramatic and circus performances.............................................. 254 Entertainment exempted from payment of tax. ............................................................... 254 Power to exempt............................................................................................................... 255 Manner of recovery of tax and fines under the Act........................................................... 255 Inspection by local authority............................................................................................. 255 Penalty for non-payment of tax. ....................................................................................... 255 Power of the Government to make rules.......................................................................... 256 Power of Local Authority to make bye-laws..................................................................... 256 Repeal and savings........................................................................................................... 257<br /> THE KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962<br /> PART | Preliminary........................................................................................... 258 PART || - Payment of the Tax by Composition.................................................... 258 PART III - Payment by means of Stamps............................................................ 259 PART IV - Payment of the Tax on the Basis of Returns...................................... 260 PART V - Payment of tax in cases where admission is controlled by Mechanical Contrivance....................................................................... 262 PART VI - Payment of tax on admission to entertainments on payment of Subscriptions or Contributions to an institution .................................... 263 PART VII - Exemption &amp; Refunds.......................................................................... 263 PART VIII - Miscellaneous...................................................................................... 264 FORM No. 1 - XI.......................................................................................................... 265-270 Circular ........................................................................................ . 270 |-</div>

Subhash