Nandakumar at 05:02, 2 February 2018

2018-02-02T05:02:32Z

← Older revision		Revision as of 05:02, 2 February 2018
Line 15:		Line 15:
	6. Proviso inserted by Ibid. <br>7. Section 3A Inserted by Kerala Decentralisation of Powers Act, 2000 (16 of 2000), published in Kerala Gazette		6. Proviso inserted by Ibid. <br>7. Section 3A Inserted by Kerala Decentralisation of Powers Act, 2000 (16 of 2000), published in Kerala Gazette
	Extraordinary No. 869 dt. 12-5-2000. <br>7A. Inserted by Act 26 of 2005		Extraordinary No. 869 dt. 12-5-2000. <br>7A. Inserted by Act 26 of 2005
			{{create}}

Subhash at 07:30, 1 February 2018

2018-02-01T07:30:56Z

← Older revision		Revision as of 07:30, 1 February 2018
Line 1:		Line 1:
	Sec. 3B                      LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961                      251<br>		Sec. 3B                                                                          LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961                                                                         251<br>
	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;]		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;]
	<br>           (8) 'proprietor' in relation to any entertainment includes any person responsible for the management thereof.		<br>           (8) 'proprietor' in relation to any entertainment includes any person responsible for the management thereof.

Subhash: 'Sec. 3B ...' താൾ സൃഷ്ടിച്ചിരിക്കുന്നു

2018-02-01T07:29:31Z

'Sec. 3B ...' താൾ സൃഷ്ടിച്ചിരിക്കുന്നു

New page

Sec. 3B                      LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961                      251 
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.
*[3. General provision regarding the levy of tax and the rate of tax.- Any local authority may levy a tax (hereinafter referred to as the entertainments tax) at a rate 5[not less than twenty four per cent and not more than forty eight per cent] on each price for admission to any entertainment:]
           [Provided that the rate thus fixed shall not be lower than the sum of the entertainment tax levied under this section and additional tax on entertainment levied under the Kerala Additional Tax on Entertainment and Surcharge on Show Tax Act, 1963 (22 of 1963) prevailing in the area prior to the date of commencement of the Kerala Decentralisation of Powers Act, 2000.]
            7[3A. Entertainment tax on seating capacity.— Notwithstanding anything contained in Sections 3 and 4, a local authority may levy entertainment tax based on seating capacity in the manner prescribed.]
            7A[3B. Entertainment tax for amusement parks.– (1) Notwithstanding anything contained in sections 3, 3A and 4 and subject to such rules as may be made by Government in this behalf, a proprietor of an amusement park shall pay an annual entertainment tax fixed by the local authority within the range of rates specified against each category, namely:-
 ___________________________________________________________________________________________________________________________________________________________ 
                                         Category                                                                                                      Range of rates of entertainment tax to be fixed by the local authority
 ___________________________________________________________________________________________________________________________________________________________ 
 CATEGORY A Amusement park having an investment up to Rupees 3 crores and having area to an extent of 2 hectares and below (excluding the area provided for parking                                                                                           Rs. 3 to 6 lakhs vehicles and other unutilized/vacant area). CATEGORY B Amusement park having an investment of above Rupees 3 crores but below Rupees 10 crores and having area to an extent of above 2 hectares but below 4 hectares                                                                        Rs. 10 to 15 lakhs (excluding the area provided for parking vehicles and other unutilized/vacant area). CATEGORY C Amusement park having an investment of Rupees 10 crores and above but below Rupees 20 crores and having area to an extent of 4 hectares and above but below 6                                                                               Rs. 25 to 30 lakhs hectares (excluding the area provided for parking vehicles and other unutilized/vacant area).
 ___________________________________________________________________________________________________________________________________________________________ 
 5. Substituted by Kerala Decentralisation of Powers Act, 2000 (Act 16 of 2000), Published in Kerala Gazette Extra
No. 869 dt. 12-05-2000. 
6. Proviso inserted by Ibid. 7. Section 3A Inserted by Kerala Decentralisation of Powers Act, 2000 (16 of 2000), published in Kerala Gazette
Extraordinary No. 869 dt. 12-5-2000. 7A. Inserted by Act 26 of 2005

Panchayat:Repo18/vol2-page0251 - Revision history

Nandakumar at 05:02, 2 February 2018

Subhash at 07:30, 1 February 2018

Subhash: 'Sec. 3B ...' താൾ സൃഷ്ടിച്ചിരിക്കുന്നു