Panchayat:Repo18/vol2-page0254

254 LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961 Sec. 6

sub-section (1) and for the maintenance of such devices, an amount at such rate and in such manner as may be specified in the rules made by the Government shall be levied and collected towards service charges along with the ticket.

6. Manner of payment of tax.- (1) The entertainments tax shall be levied in respect of each person admitted for payment and in the case of admission by ticket, shall be paid by means of a ticket referred to in clause (a) or clause (aa) of sub-section (1) of Section 5, and in the case of admission otherwise than by ticket, shall be calculated and paid on the number of admissions.

(2) The entertainments tax in the case of admission otherwise than by ticket shall be recoverable from the proprietor.

(3) Where the payment of the price for admission) to an entertainment is made wholly or partly by means of a lump sum paid as a subscription or contribution to any institution, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment sum, but where the local authority is of the opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment or covers admission to an entertainment during any period during which the tax has not been in operation, the tax shall be levied on such amount as appears to the local authority to represent the right of admission to entertainments in respect of which the entertainments tax is payable.

(4) Notwithstanding anything contained in the Kerala Cinemas (Regulation) Act, 1958 (32 of 1958) or in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala Municipality Act, 1994 (20 of 1994), no licence or permit for conducting a cinema theatre and exhibition thereof shall be renewed by the local authority concerned unless the proprietor of such theatre has remitted the entertainment tax due up to the proceeding month. 6A. Entertainments tax on dramatic and circus performances.- (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 1 hundred rupees) on each performance; and (b) on circus performances to which persons are admitted for payment shall be '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 purpose of this section, the expression, 'dramatic performances means any play, pantomime or other drama.) 7. Entertainment exempted from payment of tax.- (1) The entertainments tax shall not be levied on the price for admission) to any entertainment where the local authority is satisfied (a) that the entertainment is of a wholly educational character; or (b) that the entertainment is provided for purposes which are wholly or partly educational, cultural or scientific by an institution not conducted or established for profit; or ─